Check whether your company can claim
Your limited company can claim if it was a CIS subcontractor and had more deducted than it needs to pay in tax.
An agent can make the claim for your company.
HMRC uses the deductions to pay overdue PAYE or Corporation Tax first.
If money is left, you can ask for a refund or use it towards VAT or a future Corporation Tax bill.
Choose the tax year
Usually, you claim after the tax year ends.
If your business has stopped trading, HMRC also lets you claim for the current tax year before it ends.
For the past 6 tax years, you can claim online or by post. For earlier years, you must claim by post.
File returns and gather evidence
Before claiming, submit all relevant Full Payment Submissions (FPS), Employer Payment Summaries (EPS) and Company Tax returns. If your company also paid subcontractors as a contractor, submit its monthly CIS returns too.
Work out the overpayment for the tax year: CIS deductions taken from your company, less the tax it has already paid using those deductions.
For a current-year claim after stopping trade, include copies of all Payment and Deduction statements and bank statements you have received this tax year.
Make the claim
If you claim online, use the sign-in details linked to the company’s Corporation Tax and PAYE accounts.
If your company also paid subcontractors, read how to end its contractor CIS reporting.
Before you close the company, check which CIS records to keep.