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Construction Industry Scheme: top five tips for tax agents

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As the government responds to COVID-19, guidance is constantly being updated to help support businesses and individuals. You can find more information for businesses and employers and employees on GOV‌.UK.


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With the new tax year upon us, we know that this is a busy time of year for customers who use the Construction Industry Scheme (CIS). Here are our top five tips for you:

Digital repayments

Did you know we now offer a digital repayment offer for CIS customers? You can make a claim through the CIS I-form. You will need to log in to the Government Gateway to submit the I-form.

This I-form can be filled by either the agent or the customer. They need to provide their name, address, employer references, the amount of repayment they are claiming, if they want the repayment offset to any other Head of Duty and how they want the repayment to be made – payable order or BACS.

Once submitted, the I-form will drop into a queue to be worked by a HMRC adviser.

Sending repayments to an agent or nominee

HMRC can send the repayment to someone other than the customer.

But don’t forget - requests for CIS repayments to be made directly to an agent or nominee must be made in writing using a  R38 form or signed letter of authority.

Repayments take time!

Usually, HMRC wait until 24 April to start reviewing repayment claims because of the CIS monthly submission dates: the 19th to submit returns and the 22nd to make any payments.

This year, however, we have committed to reviewing claims as soon as we get them.

It does take time to review and process repayments. Please leave 40 working days before following up on any claims.

Other ways to get in touch

You may have seen that in response to the measures put in place due to the COVID-19 pandemic, the agents and CIS helplines are currently only available 8am until 4pm Monday to Friday. But did you know that the CIS webchat facility is available later in the evening and on Saturdays too? Follow the link that says “speak to an adviser online” when it appears on the CIS general enquiries page.

More help with CIS

GOV.UK hosts a wide range of resources to help contractors and subcontractors with CIS, including webinars and YouTube videos.

You can use GOV.UK to find more information about financial support available for companies affected by the Coronavirus.

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