Claim a refund for deductions

HMRC began processing construction industry scheme (CIS) overpayment requests for 2018-19 on 24 April. It can take up to 40 working days to process an application to allow time for the contractors to submit all their returns so the department requests that agents wait until 19 June (40 working days from 21 April) before chasing a client’s overpayment application. 

Clients who are a limited company subcontractor and have paid too much tax or National Insurance, can claim a repayment for CIS deductions online. The claim must, however, be submitted by post if the employer wants HMRC to pay an agent or other nominated representative.