Self Employed short 13 - Construction Industry Scheme (CIS)

If your turnover is no more than £1,000, you may choose to complete the ‘self-employment’ pages if you’re a subcontractor and want to claim back tax deducted under the Construction Industry Scheme (CIS).

You’ll find the deductions on statements that contractors have given you. Do not send these with your tax return. Even if you’ve already claimed CIS repayment, you’ll need to include the deductions in the section ‘Tax refunded  or set off’ ‘income tax refunded or set-off’

You will need to complete the sections ‘Details for …’, Accounting details for…’ and Tax deducted for …’ and ‘Date your books or account are made up to’ then you can enter your figure in ‘Deductions on payment and deduction statement from contractors – construction industry subcontractors only’.