HMRC guidance for limited companies on claiming CIS refunds

Released 08 June 2018

HMRC are highlighting that submitting online Construction Industry Scheme (CIS) refund claims before the 5 April deadline may cause delays or an incorrect payment.

HMRC guidance Claim a refund of Construction Industry Scheme deductions if you're a limited company explains how to get a refund of CIS deductions where too much tax or National Insurance has been paid. The guidance has been updated at the Claim online section to include information about what may happen if the return is submitted before the filing deadline. The guidance explains that if a return is submitted before the filing deadline of 5 April, the records may not show all deductions for the previous tax year. This may cause delays or an incorrect payment.

View the updated guidance Claim a refund of Construction Industry Scheme deductions if you're a limited company.

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