CIS in the UK: Claim Back Tax Deducted in the Construction Industry
We are CIS specialists, helping subcontractors file correctly and claim back what they are entitled to.
What is the CIS (Construction Industry Scheme) in the UK?
The Construction Industry Scheme (CIS) is a government system that regulates how tax is paid in the construction sector.
Under this scheme, contractors deduct a percentage of the payment owed to subcontractors — typically 20% — and send this amount directly to HMRC as an advance on Income Tax.
In most cases, part or even all of this deducted amount can be reclaimed through a Self Assessment Tax Return, particularly if the subcontractor has allowable expenses or earned below the annual threshold.
Who needs to register for CIS in the UK?
You should register for CIS if you:
- Work as a subcontractor in construction
- Are paid by contractors or construction companies for your services
- Have tax deductions taken directly from your pay (usually 20%)
- Want to file correctly and reclaim any overpaid tax
This service is especially relevant for builders, painters, electricians, plumbers, labourers, dryliners, and other tradespeople in the industry.
What’s involved in CIS and reclaiming tax?
To reclaim part or all of the tax deducted under CIS, you need to:
- Be registered as Self-Employed
- Have a UTR (Unique Taxpayer Reference) number
- Keep proof of payments (CIS statements or payslips)
- Accurately record all work-related expenses (e.g. travel, tools, PPE, meals)
- Submit your Self Assessment Tax Return to HMRC before the deadline
- Wait for HMRC to confirm your refund amount
How Leader Accountancy can help
We specialise in helping subcontractors in the UK construction industry navigate CIS and maximise their tax refunds.
With Leader Accountancy, you won’t have to worry about the paperwork — we handle it all for you.
Our service includes:
- Reviewing and organising all your CIS statements
- Completing your Self Assessment Tax Return
- Including all allowable expenses to boost your refund
- Submitting everything correctly and on time to HMRC
- Tracking your case until your refund is issued
- Providing direct support via WhatsApp with a licensed UK accountant
Benefits of working with an accountant
Most of our clients are able to reclaim hundreds, sometimes thousands, of pounds in tax.
With our support, you get:
- A higher chance of claiming the maximum refund
- Accurate filing with no costly mistakes
- Avoidance of delays and HMRC penalties
- Professional guidance with practical CIS expertise
- Time saved and peace of mind
It will be a pleasure to assist you!
Phone number
+44 7403519290
+44 7403519290
hello@leaderaccountancy.com
See how we can help you
- Company Formation (Limited Company)
- Self-Employed Registration
- Income Tax Return in England (Self Assessment)
- CIS (Construction Industry Scheme)
- Bookkeeping (Financial Organisation)
- VAT Services (Value Added Tax)
- Payroll
- Year-End Accounts and Corporation Tax in England
- Tax Planning
- Church and Charity Registration
Frequently Asked Questions (FAQ)
Can every subcontractor claim back CIS tax?
Yes, as long as they are properly registered and submit their annual tax return. The refund amount depends on income and expenses.
When is the tax refund paid?
Usually between April and July, after submitting your Self Assessment to HMRC.
What happens if I don’t file a return?
If you don’t file, you risk penalties and will not recover the tax that was deducted.
Which expenses can I claim under CIS?
You can claim expenses such as transport, tools, materials, work clothing, meals on site, and more. We help you identify all eligible costs.