HM Revenue & Customs have just posted some guidance for Construction Indusctry Scheme (CIS) subcontractors wishing to reclaim repayments of tax dueducted under the CIS scheme.

CIS companies must be registered for PAYE and complete an end of year P35 return. Importantly, they are also required to make a claim for repayment separately and in writing.

Companies can also request that repayments are offset against other taxes or repaid to someone else.

See HMRC:  Limited Company Subcontractors - Claiming back Construction Industry Scheme (CIS) deductions