Construction Industry Scheme: repayment claims for limited company subcontractors

If you are a limited company acting as a subcontractor and have had deductions taken from your Construction Industry Scheme (CIS) payments and want to reclaim them, there is now an electronic form available to make your claim. You no longer need to write in or call the helpline to make your claim.  Login via your gateway.

Once you have filed your company’s final Employer Payment Summary (EPS) and all associated Full Payment Submissions (FPS) for the tax year, complete the electronic form providing all of the information requested.

You do not have to send in any documents to support your claim. However please note; if the repayment is to be sent to your agent or a nominee you will not be able to use the online claim form, you will need to send the claim and a signed form R38 to the following address:

National Insurance Contributions and Employer Office

HM Revenue & Customs

BX9 1BX

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