Tax Guides · 9 min read ·
Complete guide to the Construction Industry Scheme for UK contractors. Learn about CIS deductions, filing requirements, and how to reclaim overpaid tax.
Written by Krishna, Founder & HMRC-registered tax agent at TaxRoot.
Sole traders reclaim CIS deductions through their Self Assessment tax return. Limited companies offset deductions against corporation tax first, then PAYE and NIC liabilities, and claim any remaining excess as a refund from HMRC. You need to keep all CIS deduction statements as evidence. TaxRoot tracks all your CIS deductions…
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