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HMRC internal manual

Self Assessment Claims Manual

Who can claim: Subcontractors or contractors

Construction Industry Scheme

If a subcontractor makes a mistake in a return other than the amount of CIS deductions they can make a claim to overpayment relief. If a subcontractor has determined their income for the year, deductions made under the Construction Industry Scheme are treated as Income Tax paid in respect of relevant profits (see CISR75010). Where amounts deducted exceed the Income Tax liability in a Self-Assessment or determination the excess is used to discharge Class 4 contributions due and any excess is repayable.

If the mistake in the return relates to the CIS deductions overpayment relief does not apply. In such cases you should establish whether the taxpayer has already met all of his Income Tax liability.

If a contractor makes deductions under the construction industry scheme it is the subcontractor who makes any repayment claim - see CISR72050 and SAM40041 for construction industry repayment claims.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)