CLAIM CIS TAX REFUND - How to get the maximum Tax Rebate

Claim CIS tax refund

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Do you work in the construction industry? Almost 1/3 of UK construction workers pay too much tax. That means an estimated £80 million is lost each year. If you feel you’ve overpaid tax, it is time to take back what you’re owed.

You can claim a CIS Tax Refund if, for the last four years, you have worked at 2 or more construction sites for the same company, and/or used public transport or your own vehicle to get to work. You could get an average of £2,500 to £4,500 from a typical refund. That is a lot of money that you simply will not receive unless you place a claim. And that is where we come in.

How do I make a start and Claim a CIS tax refund?

claim cis tax refund

What is the CIS Scheme?

The Construction Industry Scheme (CIS) is where a construction contractor deducts, at source, a portion of the money due to their subcontractor. Whatever amount is deducted is then passed directly to HMRC which is then counted towards the tax and National Insurance of a subcontractor. This effectively pays the tax element in advance. 

How much is deducted will depend on whether or not a subcontractor is registered under the CIS system? Unregistered subcontractors usually get a 30% deduction, while the registered ones get a deduction of 10% less or the standard rate of 20%. This is one of the reasons that, by the end of the financial year, the amount deducted at the source often ends up being overpaid. But a bigger reason is the fact that the deductions did not factor in the personal allowance that every taxpayer in the UK is entitled to. For instance in tax year 2023/24 the tax free personal allowance is £12,570. Because of this overpayment, many subcontractors in the construction industry are dueto claim a CIS tax refund. 

Who qualifies for the CIS system?

You are considered qualified for the CIS system if you are a subcontractor that supplies construction work to buildings, such as site preparation, labouring, decorating, and refurbishment. Some of the jobs exempt from the CIS scheme are scaffolding hire with no labour, architecture and surveying, carpet fitting, delivering materials, and non-construction work on a construction site, such as running a site facility. if you come to us we can advise you appropriately and lead you to Claim a CIS Tax refund.

You are considered a contractor for CIS purposes if you spend £1 million a year on construction within a three-year period. There are instances when a worker falls under the two categories and must follow the rules for both contractors and subcontractors. Note – If you are not registered as self-employed you can still claim for expenses that are under £2,500 against your PAYE earnings.

P87 (publishing.service.gov.uk)

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How do you offset expenses against your tax?

Claim a CIS Tax refund. Your tax refund will most definitely increase if you offset all of your work related expenses against your subcontractor income. You must not leave anything out, this is your entitlement! This means any tax outstanding will be reduced, resulting in a higher tax claim. Some of the allowable expenses include vehicle expenses, office costs, plant and equipment, clothing, insurance, and accounting fees. Most of the work-related expenses that are not declared prior to tax deduction can be offset. Anything work related, from a tractor to a pencil! Just make sure you keep good records and receipts for all allowable expenses.

What records do you need to keep to Claim a CIS Tax Refund?

Keep proof of all your expenses and all amounts claimed back. Keep your own records and make sure you keep a copy of your bank statement or download a copy of an electronic bank statement if you use an online banking account. You should also consider paying expenses and tools using a debit or credit card so that you will have a record of every transaction even if you lose the receipts.

How do you claim a CIS tax refund?

Self employed construction workers and Sole traders and partners are required to send in Self Assessment tax return to HMRC. It must outline the full amounts on the invoices as income and, in the ‘CIS deductions’ field, any deductions a contractor has made should be indicated. You can do this yourself, or of course you can use a tax agent such as ourselves. Your tax agency will then work out your tax and National Insurance bill and then subtract any deductions a contractor made, factor in, advise, and submit any expenses on your behalf. If you’re due a CIS tax refund, HMRC will pay you back.

This usually happens within around four weeks. 

Self Assessment tax returns: Overview - GOV.UK (www.gov.uk)

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