services
CIS Tax Returns & Refunds for
Contractors and Subcontractors
Whether you're a subcontractor owed money back from HMRC, or a contractor who needs to stay on top of monthly CIS returns, we handle the Construction Industry Scheme from end to end no paperwork headaches, no jargon
How CIS Works and Where You Fit In
The Construction Industry Scheme (CIS) involves two parties: contractors
and subcontractors.
Contractors pay subcontractors for construction work. Each month, they
deduct tax from those payments usually 20% and submit it to HMRC via
a CIS300 return.
Subcontractors are the ones having that tax deducted. At the end of the
tax year, a self-employed subcontractor completes a Self Assessment to
work out their actual tax bill and in most cases, the amount deducted
under CIS is higher than what's actually owed. That difference comes back
as a refund.
If a subcontractor operates through a limited company, the refund route
is different CIS deductions are offset against the company's PAYE
liability rather than claimed through personal Self Assessment.
At Hammer & Ledger Tax, we work with all three: self-employed
subcontractors claiming refunds, limited company subcontractors managing
CIS through PAYE, and contractors keeping their monthly CIS obligations
compliant.
Are you overpaying tax?
Ensure you’re not paying more than necessary—maximize your tax efficiency with expert guidance.
Missed Expenses
Many Tradespeople miss legitimate costs and end up paying more tax than they need to.
CIS Confusion
CIS deductions can be confusing, and mistakes can be costly. Don’t leave money on the table. We are here to help.
Late or incorrect returns
You are good at what you do; leave taxes to us. We are accountants exclusively for traders.
Whichever Side of CIS You're On, We've Got It Covered
Subcontractor chasing a refund, limited company managing PAYE offsets, or
contractor staying compliant get in touch and we’ll sort it.
How we help
Tax returns
Accurate Self Assessment for tradespeople.
CIS Refunds
Claim back overpaid CIS tax
As simple as 1-2-3!
Send your receipts
Send us your receipts WhatsApp, email or photo. No apps, no complicated
systems
We review the numbers and prepare your return
We review your numbers, identify every allowable expense, and prepare your HMRC-compliant return.
File and claim refund
We file your return and submit your CIS refund claim. Refunds are typically processed within 4 to 6 weeks, though final timing depends on HMRC’s own processing schedule.
FAQ
How much can I claim back on a CIS refund?
It depends on your income, deductions and allowable expenses. The average CIS refund for a self-employed subcontractor is between £500 and £2,500 per tax year, but it varies widely. Use our CIS Refund Calculator for an instant estimate, or we’ll calculate your exact figure before filing
How long does a CIS refund take?
Once filed, HMRC typically processes CIS refunds within 4–6 weeks. This is HMRC’s standard turnaround and isn’t guaranteed, we’ll keep you updated throughout.
I run a limited company and have CIS deducted, how do I get it back?
Limited companies don’t claim CIS refunds through Self Assessment. Instead, CIS deductions are offset against your company’s PAYE and National Insurance through monthly EPS submissions. If deductions exceed your liability, the excess can be refunded directly. We manage this as part of your payroll.
Can I claim CIS back if I've missed previous tax years?
Yes. Self-employed subcontractors can reclaim CIS for up to four tax years. We handle backdated returns regularly
What are my obligations if I'm a contractor under CIS?
As a contractor, you must register with HMRC, verify each subcontractor before their first payment, deduct tax correctly, file a CIS300 return by the 19th of every month (even if no payments were made), and issue deduction statements to your subcontractors. We handle all of this on an ongoing basis.
What's the Self Assessment deadline?
31 January each year for online filing. The tax year runs 6 April to 5 April. Missing the deadline triggers an automatic £100 penalty from HMRC, which increases the longer it remains outstanding.