CIS help please

Rachel FMAAT, AAT Licensed Accountant Posts: 349 Dedicated contributor ? ? ?

I have a new client whom seemed straight forward.

Firstly I got the year end wrong so the deadline is tight 30/09/13, thank goodness for the Companies House app for the reminder.

Anyway on the clients payment receipts there are a couple of withheld tax amounts and he has also send me a couple that his accountant didn't return in 2011.

There is no PAYE as below the limit but of course for this year I will register him due to RTI.

I have no idea what I need to do to reclaim these amounts. Please will someone point me in the right direction.

Company is LTD and one director and t/o under £30k and withheld amount no more the £2k

Many Thanks


  • Rachel
    Rachel FMAAT, AAT Licensed Accountant Posts: 349 Dedicated contributor ? ? ?
    Client is registered as a sub contractor but previous accountant told me there was not PAYE scheme.
  • Jawz
    Jawz Registered Posts: 53 Regular contributor ⭐ ? ⭐
    Hi Rachel, please see below information taken directly from HMRC website, If you still require further information, I suggest you visit the HMRC website and type CIS repayment in the search box-it should bring up all the answers to your query, hopefully! Good Luck. AJ

    Reclaim CIS deductions taken from payments

    Where your company is paid under deduction for work done within the construction industry you should offset the CIS deductions during the tax year against the company's monthly or quarterly liabilities for PAYE/National Insurance contributions (NICs) and any CIS deductions taken from the company's own subcontractors.
    The company should account for all CIS deductions made from its payments that it offset against its own liabilities on the monthly Employer Payment Summary (EPS) return. Where your company believes that a repayment is due at the end of the tax year, you must make a request in writing for this repayment quoting your employers or accounts office reference and send it to:

    HM Revenue & Customs
    Employer Office
    Room BP4009
    Chillingham House
    Benton Park View
    Newcastle Upon Tyne
    NE98 1ZZ

    At the end of the tax year, HM Revenue & Customs (HMRC) will repay to the company (or its nominee) any balance of the CIS deductions that the company was not able to offset during the year.
    To enable HMRC to do this, the company must have sent in its
    • final Full Payment Submission (FPS), where this is due,
    • final EPS for the tax year, and
    • request for repayment.
  • Rachel
    Rachel FMAAT, AAT Licensed Accountant Posts: 349 Dedicated contributor ? ? ?
    Thanks yes, I have read all that but what I was asking is, is there a work round for someone who wasn't PAYE registered and has he missed the boat with old claims.
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