Understand your CIS deductions. Claim what is due.
Deductions checked against your records, tax liabilities calculated and repayment claims prepared where an overpayment arises.
What we handle
Deduction reconciliations
Comparing payment statements, business records and available HMRC information.
Tax and repayment calculations
Establishing how deductions compare with the relevant liabilities and claiming repayments where due.
Allowable expenses
Reviewing costs and their correct tax treatment.
Sole trader returns
Reporting business results and CIS credits through Self Assessment.
Limited company deductions
Reporting deductions suffered through the appropriate PAYE process and reviewing any balance available for repayment.
Gross Payment Status
Assessing eligibility and supporting an application where appropriate.
Historic discrepancies
Investigating missing credits, incorrect records and unresolved differences.
Frequently asked questions
Will I receive a CIS refund?
Not necessarily. CIS deductions are advance payments towards tax. A repayment depends on the deductions credited, profits, allowable expenses and other relevant liabilities. We calculate the position before making a claim.
How long does a refund take?
Timing depends on HMRC’s processing and any checks or missing information. We help provide a supported claim and deal with queries within the agreed engagement, but cannot guarantee a payment date.
Which expenses can I claim?
Depending on the circumstances, costs can include tools, qualifying work travel, protective clothing and the business-use element of vehicle expenses. Private expenditure and ordinary commuting are not automatically allowable; equipment may require capital treatment.
How does a limited company recover CIS deductions?
The company normally reports deductions suffered through Employer Payment Summaries and offsets them against relevant PAYE-scheme liabilities during the tax year. Unused amounts can be carried forward within that year, with a remaining overpayment claimed through HMRC’s company CIS repayment process after year-end where applicable. These deductions are not claimed through a director’s personal tax return or the Company Tax Return.
Would Gross Payment Status help my cash flow?
It may do so because customers pay without CIS deductions. HMRC’s eligibility and ongoing compliance requirements apply, and you still need to reserve for tax. We can review whether an application is appropriate.