Quick P35 query - CIS Ltd Co?

dantray
dantray Registered Posts: 72 ? ? ?
Ltd co CIS subcontractor has handed in all statements of deductions from pay for 2011/2012. Included in these is one relating to 2010/11 for approx £420 CIS.

Does the prior year P35 need amending or can it be claimed on this years providing I explain this in the letter when I write to them to claim the rebate?

Thanks.

Comments

  • jamesm96
    jamesm96 Registered Posts: 523
    dantray wrote: »
    Ltd co CIS subcontractor has handed in all statements of deductions from pay for 2011/2012. Included in these is one relating to 2010/11 for approx £420 CIS.

    Does the prior year P35 need amending or can it be claimed on this years providing I explain this in the letter when I write to them to claim the rebate?

    Thanks.

    I suspect that, HMRC being what they are, they'd want the 2010/11 P35 ammended. However, I'm surprised that HMRC allowed the 2010/11 repayment; we had one client last year where the amounts per HMRC's records didn't match the P35 we submitted because the client didn't give us on of his cert's and HMRC refused to make the repayment until we provided a reconciliation (and, because there was a missing cert', we had to amend the P35).
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