Builders: Problems obtaining CIS refunds from HMRC ?
Over recent years many limited company subcontractors working in the construction industry have experienced problems and delays in obtaining their CIS refunds from HMRC, due records not matching, i.e. the contractor who made the deduction has not correctly reported this on their monthly CIS returns.
Subcontractors who have experienced these issues should refresh themselves with HMRC’s help-card found at:
The key point to note from this is the importance of keeping the written payment and deduction statements issued by the contractors, as these documents are your proof that the CIS tax has actually been deducted (like the old CIS25 tickets or SC60 vouchers). A contactor is legally obliged to issue these within 14 days of the end each tax month (i.e. by the 19th of the following month). So if you are not provided with a statement then you need to chase it.