CIS - repayment claims for limited company subcontractors

28 June 2017


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.


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



This information was highlighted in HMRC’s latest Employer Bulletin.


Agent Talking Points 29 June

HMRC has a broadcast scheduled which will be delivered through the Talking Points digital forum which is tailored for the tax agent. This will be broadcast twice on 29 June. It will include a basic overview of the CIS process, as well as correcting errors in reporting.

HMRC are also planning to broadcast a series of CIS-related Agent Talking Points sessions, increasing in technical detail, so more news on these will follow as details become available.

Links to register for each session as below:

  • Register for this meeting on 29 June 2017, midday to 1pm
  • Register for this meeting on 29 June 2017, 2pm to 3pm