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Article ID: 832
Last updated: 17 Feb, 2026
Unfortunately there is no facility to recover CIS tax through the CT600. CIS tax is an employment tax deducted from a limited company's gross income and therefore forms part of the PAYE system. The amount of CIS paid is entered in the Employment Payment Summary (EPS) and is deducted from the amount of PAYE tax and National Insurance Contributions (NIC) due for the period. If the company’s PAYE bill for the period is reduced to zero and there are still some CIS deductions to claim back, the amount should be carried forward to the next month or quarter (in the same tax year). If there will not be enough future PAYE/NIC to offset against or surplus CIS deductions remain after the tax year end, use HMRC's online service : Claim a refund of CIS deductions if you're a limited company or an agent.
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