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HMRC internal manual

COTAX Manual

Repayments / reallocations: non automatic repayments: legislation: repayment of CIS25 tax - responsible office

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section Explanation
559(4) ICTA 1988 Directs the amount of tax to be deducted from payments made to a company in the construction industry without a certificate under S561.
561 ICTA 1988 Allows the issue of a certificate exempting a company in the construction industry from deductions of tax from its trading receipts.
13(1) SI 1975 No. 1960 Authority to claim repayment of excess deductions made under S559(4) ICTA 1988.