HMRC have a new online form for companies acting as subcontractors who need to reclaim CIS tax.

A company operating as a subcontractor in the Construction Industry Scheme (CIS) can offset any CIS tax deducted from it against PAYE liabilities when submitting Employer Payment Summaries (EPS) under RTI reporting.

If the CIS deducted exceeds the PAYE, a repayment can be claimed.

The repayment used to be claimable in writing only, but now there is an online form which can be completed after the final EPS and Full Payment Submissions (FPS) for the tax year have been filed.

You can access the form here, by signing in to your government gateway account.


CIS: Contractors and Subcontractors

CIS repayments: top 10 tips

RTI: Real Time Information for PAYE



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