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HMRC internal manual

Employment Status Manual

Particular issues: Extra Statutory Concession C32: interest relief for companies with Construction Industry Scheme (CIS) deductions: how to handle claims

Any claim for relief under ESC C32 should be made in a company tax return and should include sufficient information to identify the amounts to be matched, including:

  • the intermediary company’s accounting period(s)
  • the amount of the excess CIS deductions to be matched
  • the serial numbers of the CIS25 vouchers, providing evidence of the dates and the deductions suffered (the vouchers should be with the CT return)
  • the date of the deemed payment (if not 5 April)
  • the amount of tax and NICs to be matched.

Claims can only be dealt with in the company Revenue office as they are able to check if a valid return has been received and vouchers exist.

Claims under this extra statutory concession in respect of tax and NICs due on 19 April 2001 under the IR35 rules must be made by 31 January 2002. This concession will be reviewed for later tax years.

Detailed guidance on the procedure to follow when making a set-off of CIS repayments against PAYE/NICs due on the deemed payment is provided in TS58/01