CIS Tax Refunds for Self-Employed Subcontractors
Had 20% or 30% CIS tax deducted from your construction payments? We help you check your records, prepare Self Assessment returns and claim any refund you are entitled to.
Online UK-wide support · Sole traders and limited companies · No guaranteed refund claims
Can You Claim CIS Tax Back?
Under the Construction Industry Scheme, contractors usually deduct tax from payments for construction work and pay it to HMRC. These deductions are advance payments towards your tax and National Insurance liabilities—not a separate tax charge.
If the amount deducted exceeds your final liability after your income and allowable costs are considered, you may be due a refund. If less was deducted, you may have tax to pay.
Read HMRC guidance on claiming CIS deductions ↗- Self-employed builders and tradespeople
- Electricians, plumbers, plasterers and carpenters
- Groundworkers and general labour subcontractors
- Subcontractors with several contractors or missing statements
- Limited companies that have suffered CIS deductions
The Claim Process Depends on How You Trade
Self-Employed / Sole Trader
You normally report gross CIS income, allowable expenses and CIS deductions on your Self Assessment tax return. HMRC uses the return to calculate whether a refund is due or further tax is payable.
Explore ATA tax services →Limited Company Subcontractor
Limited companies generally report CIS deductions suffered through payroll using an Employer Payment Summary (EPS). Deductions are offset against relevant PAYE liabilities, with any remaining year-end balance claimed under HMRC’s company repayment process.
Explore company CIS accounting →£8,000 CIS Deducted Does Not Necessarily Mean an £8,000 Refund
Suppose your contractors deducted £8,000 across the tax year. That £8,000 is credited against the relevant tax calculation. Your refund could be some of it, all of it or none of it, depending on your taxable profits, other income and liabilities. We’ll reconcile the figures before making any claim.
01. Check Gross Income
Bring together contractor payments and invoices before CIS deductions.
02. Review Expenses
Identify properly supported business costs and other tax adjustments.
03. Reconcile CIS
Compare monthly deduction statements with records and the HMRC position.
Use the CIS deduction calculator on our Construction & CIS page →
What Documents Will We Need?
Income & CIS Records
- UTR and National Insurance number where applicable
- Monthly contractor CIS payment and deduction statements
- Invoices and bank statements
- Records of income from all contracts and other work
Expenses & Tax Information
- Business expense records and receipts
- Vehicle, travel and equipment records where relevant
- Other employment or taxable income details
- Previous tax returns and HMRC correspondence if available
Missing CIS statements? We can help identify discrepancies and establish what records may need to be obtained before a return or claim is submitted.
How ATA Helps With Your CIS Refund
Review
Understand your employment status, tax year, income and existing CIS records.
Reconcile
Match contractor statements and payments to your accounting records.
Calculate
Prepare the appropriate tax calculations or CIS repayment information.
File & Follow Up
Submit approved returns or claims within our agreed scope and address HMRC queries.
CIS Refund Questions
How do I claim a CIS tax refund as a sole trader?
Usually through your annual Self Assessment return. Report gross CIS income and the deductions evidenced by contractor statements. HMRC calculates your overall position.
Are CIS tax refunds automatic?
No. Whether HMRC owes a repayment depends on your tax calculation and relevant CIS deductions. You may still owe tax.
Can I claim CIS deductions if my contractor has not sent statements?
You should request missing statements from your contractor and reconcile them with invoices and bank records. HMRC may require evidence of deductions.
What if 30% CIS was deducted?
A 30% deduction may apply where HMRC cannot verify a subcontractor or they are not registered. You can still report eligible deductions, but a refund is not automatically due.
How do limited companies reclaim CIS deductions?
They normally report deductions suffered through the PAYE Employer Payment Summary process. Remaining deductions after the tax year may qualify for a repayment claim under HMRC’s rules.
Can ATA help with Self Assessment and CIS refunds together?
Yes. We can review your subcontractor records and agree an engagement covering your Self Assessment return, CIS reconciliation and any eligible repayment claim.
How long does a CIS repayment take?
Timing varies according to HMRC processing and whether additional evidence or checks are required. We do not promise a particular payment date.
More Help With CIS & Construction Tax
Need Help Claiming Your CIS Tax Back?
Tell us whether you trade as a sole trader or limited company, which tax year you need help with and whether you have your CIS deduction statements. We’ll review the scope and explain the next steps.
Accounting & Tax Associates Ltd · Online accounting support across the UK