Thousands of Brazilians work in the UK construction industry as self-employed subcontractors.
Many have tax deducted from every payment under the Construction Industry Scheme, commonly known as CIS.
At the end of the tax year, they often ask the same question:
Can I claim a CIS tax refund?
The answer is: potentially.
A CIS refund may arise where the deductions taken by contractors are greater than the final Income Tax and National Insurance liability calculated through Self Assessment.
However, a refund is not automatic or guaranteed.
The correct result depends on:
- Your total construction income
- The CIS deducted
- Your allowable business expenses
- Other UK income
- Brazilian or other foreign income
- National Insurance
- Previous tax debts
- Payments on account
- Your business structure
- Whether your records are complete
A large amount deducted does not always mean a large refund.
Equally, a worker who assumes the 20% deduction is the final tax may miss a legitimate repayment.
This guide explains how CIS works, how refunds are calculated, which expenses may be claimed and how Brazilian subcontractors can avoid common mistakes.
Important: This article provides general information only. Tax outcomes depend on individual facts, records, employment status and current legislation. A tax refund should never be promised before a complete calculation has been prepared.
What Is the Construction Industry Scheme?
The Construction Industry Scheme is a tax-withholding system for certain payments made by construction contractors to subcontractors.
Under CIS, a contractor may deduct tax before paying a subcontractor and send that deduction to HMRC.
For registered subcontractors, the usual deduction rate is 20%.
For subcontractors whom HMRC cannot properly match or who have not registered, the rate may be 30%.
Subcontractors holding Gross Payment Status can receive qualifying payments without CIS deductions, although they must still declare the income and pay any tax due through the appropriate return.
The Three CIS Rates
| Subcontractor status | CIS deduction rate |
|---|---|
| Registered and verified | 20% |
| Unregistered or unmatched | 30% |
| Gross Payment Status | 0% |
CIS deductions are advance payments towards the subcontractor’s tax and National Insurance liability. They are not automatically the final amount owed.
Who Is a CIS Subcontractor?
You may be treated as a CIS subcontractor where you carry out qualifying construction work for a contractor and operate as:
- A sole trader
- A partner in a partnership
- The owner of a limited company
- Another qualifying business structure
HMRC states that subcontractors should register for CIS where they work for a contractor as a sole trader, company owner, partner or certain other business types.
Typical CIS trades may include:
- Bricklaying
- Carpentry
- Painting and decorating
- Plumbing
- Electrical installation
- Roofing
- Plastering
- Groundworks
- Demolition
- Scaffolding
- Tiling
- Joinery
- Labouring
- Installation work
- Site preparation
Not every person working on a building site is automatically self-employed or covered by CIS.
Employment status must reflect the actual working relationship.
A contractor cannot simply call someone self-employed to avoid PAYE obligations. HMRC recognises that a construction worker may, depending on the circumstances, be self-employed, a worker or an employee.
How Do You Register for CIS?
To register as a CIS subcontractor, you normally need a Unique Taxpayer Reference, known as a UTR.
Where you do not yet have a UTR, you can register as a new self-employed business for Self Assessment and indicate that you will work as a subcontractor.
HMRC can then register you for both Self Assessment and CIS.
Information Commonly Needed
You may need:
- Full legal name
- Date of birth
- National Insurance number
- UK address
- UTR
- Business or trading name
- Business commencement date
- Company number, where applicable
- VAT number, where applicable
- Partner details, where relevant
The details given to contractors should match HMRC’s records.
Differences involving names, trading names, UTRs or business structures can result in verification problems and 30% deductions.
Book a Brazilian–UK Tax Consultation
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Why Is 30% Being Deducted?
A 30% rate commonly arises where:
- You have not registered for CIS
- The contractor cannot verify you
- The UTR is wrong
- Your name does not match HMRC’s records
- You are using details belonging to another business
- Your business structure has changed
- HMRC’s records have not been updated
HMRC’s guidance confirms that subcontractors who are not correctly registered may be subject to deductions at 30% rather than the standard 20% rate.
Registering later does not normally cause the contractor to recalculate earlier payments.
However, the deductions may still be credited in the final tax calculation where properly evidenced.
How Are CIS Deductions Calculated?
The contractor does not usually deduct CIS from the entire invoice.
The deduction is generally made from the labour element and certain other amounts after excluding qualifying material costs and VAT.
HMRC states that contractors generally do not make CIS deductions from separately identified amounts relating to:
- VAT
- Materials paid for directly by the subcontractor
- Certain consumable stores
- Plant hired for the job
- Manufacturing or prefabricating materials
Travel, subsistence and accommodation reimbursed under the construction contract may still form part of the amount subject to CIS deduction.
Example of a CIS Deduction
Suppose a subcontractor invoices:
| Invoice item | Amount |
|---|---|
| Labour | £2,000 |
| Materials paid by subcontractor | £500 |
| Total before VAT | £2,500 |
At a 20% CIS rate, the contractor may calculate the deduction on £2,000 rather than £2,500.
The CIS deduction would be:
£2,000 × 20% = £400
The subcontractor would receive £2,100 before considering any VAT treatment:
£2,500 − £400 = £2,100
The full business income remains £2,500.
The £400 is recorded separately as tax already deducted.
One common mistake is recording only the net payment of £2,100 as income.
That understates both income and the tax credit.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
Is a CIS Deduction the Same as a Business Expense?
No.
CIS deducted by the contractor is not an ordinary business expense.
It is an advance payment of tax.
Your accounting records should normally show:
- The full gross income
- Any qualifying material cost separately
- The CIS deduction as tax suffered
- The net amount received into the bank
For example:
| Item | Amount |
|---|---|
| Gross income | £2,500 |
| CIS deducted | £400 |
| Net bank receipt | £2,100 |
Recording the £400 as an expense would distort the profit calculation.
How Does a CIS Tax Refund Work?
For a sole trader, CIS deductions are normally claimed as a credit through the Self Assessment tax return.
HMRC’s internal guidance confirms that a subcontractor claims CIS credit by completing the relevant box on the Self Assessment return.
The return calculates:
- Total taxable income
- Allowable business expenses
- Taxable business profit
- Other taxable income
- Income Tax
- National Insurance
- CIS already deducted
- Payments already made
- Any balance payable or repayable
Basic CIS Refund Example
Assume a subcontractor has:
| Item | Amount |
|---|---|
| Gross CIS income | £40,000 |
| Allowable expenses | £10,000 |
| Taxable business profit | £30,000 |
| CIS deducted | £8,000 |
The final Income Tax and National Insurance liability must be calculated using the tax rules and allowances applying to that individual.
Suppose, purely for illustration, that the final liability were £5,500.
The potential repayment before other adjustments would be:
£8,000 − £5,500 = £2,500
However, the actual repayment might be reduced by:
- Payments on account
- Previous HMRC debt
- Student loan liability
- Other income
- Foreign income
- Child Benefit charge
- Tax already repaid
- Amendments to earlier returns
This is why a refund should not be estimated from CIS statements alone.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
Is Every CIS Worker Entitled to a Refund?
No.
Possible outcomes include:
- A refund
- No refund and no tax due
- Additional tax payable
A subcontractor may owe additional tax where:
- Expenses are low
- CIS was deducted incorrectly or incompletely
- Some contractors paid gross
- The worker has other taxable income
- Brazilian income must be declared
- Payments on account are due
- The worker earned through other self-employment
- CIS deductions cannot be evidenced
A person who had 20% deducted from labour payments may still owe National Insurance or tax on income outside CIS.
What Documents Are Needed for a CIS Tax Return?
A strong CIS return begins with complete records.
You should gather:
- UTR
- National Insurance number
- CIS payment and deduction statements
- Contractor invoices
- Bank statements
- Receipts
- Tool invoices
- Vehicle records
- Mileage logs
- Insurance records
- Telephone bills
- Workwear receipts
- Training costs
- Accountant’s fees
- Other self-employment income
- P60 or P45, where relevant
- Rental income
- Brazilian or foreign income
- Previous tax return
- Payments on account
Contractors should provide statements showing the gross payment, qualifying materials and CIS deducted.
Do not rely only on screenshots of bank transfers.
The amount deposited is usually the net figure, not the gross income required for the return.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
What Expenses Can a CIS Subcontractor Claim?
Self-employed subcontractors can generally claim expenses incurred wholly and exclusively for the purposes of the trade.
The expense must be genuine, relevant to the business and supported by adequate records.
Possible allowable expenses include the categories below, depending on the facts.
Tools and Equipment
Potential claims may include:
- Hand tools
- Power tools
- Replacement tools
- Tool repairs
- Batteries
- Equipment hire
- Safety equipment
- Certain larger equipment
The accounting treatment can depend on:
- Cost
- Expected useful life
- Whether cash-basis accounting is used
- Whether capital allowances apply
- Private use
HMRC distinguishes between ordinary business equipment and longer-term capital items when determining how relief is claimed.
Book a Brazilian–UK Tax Consultation
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Protective Clothing
Allowable clothing may include:
- Safety boots
- Hard hats
- High-visibility clothing
- Protective gloves
- Specialist protective equipment
- Uniforms
Ordinary clothing is not normally allowable simply because it is worn to work.
HMRC specifically allows protective clothing and uniforms but excludes normal everyday clothing.
A pair of ordinary jeans does not become tax-deductible because it was worn on a building site.
Tax law has many quirks; sadly, fashionable work trousers are not a recognised business strategy.
Vehicle and Travel Costs
Potentially allowable costs may include:
- Business mileage
- Fuel
- Vehicle insurance
- Repairs
- Servicing
- Parking
- Vehicle tax
- Breakdown cover
- Public transport
- Hotel accommodation for qualifying business travel
- Meals on qualifying overnight business trips
HMRC lists these as possible self-employed travel costs, subject to the business-use rules.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
Travel That Is Not Automatically Allowable
Not every journey to a construction site is deductible.
The treatment depends on whether the travel is:
- Ordinary commuting
- Travel to a temporary workplace
- Travel between sites
- Travel to suppliers
- Business travel away from the normal base
Workers who attend the same site continuously for a long period should not automatically assume every home-to-site journey qualifies.
Keep:
- Dates
- Locations
- Mileage
- Business purpose
- Site duration
- Fuel and vehicle records
Telephone and Internet
A subcontractor may claim the business proportion of:
- Mobile phone bills
- Data
- Business calls
- Internet
- Separate business contracts
Where a phone is also used privately, the private element should be excluded unless a valid simplified or alternative method applies.
Insurance
Possible allowable insurance costs include:
- Public liability insurance
- Professional indemnity insurance
- Tool insurance
- Van insurance
- Business-use vehicle insurance
- Other trade-related cover
Book a Brazilian–UK Tax Consultation
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Accountancy and Professional Fees
Fees incurred for preparing business accounts and tax returns may be partly or fully allowable, depending on the nature of the service.
Personal legal costs or unrelated financial advice are not automatically business expenses.
Training
Training may be allowable where it improves, updates or supports skills already used in the business.
HMRC states that qualifying self-employed training may include courses that improve existing business skills, update technical knowledge or develop related administrative skills.
Training that creates an entirely new profession or unrelated trade may need separate analysis.
Use of Home
Some subcontractors use part of their home for:
- Invoicing
- Record keeping
- Quoting
- Scheduling
- Purchasing materials
- Business calls
- Administration
A reasonable business-use claim or simplified expense may be available where the relevant conditions are met.
Materials
Materials purchased directly for construction work may be deducted as business costs.
They should also be identified correctly on invoices because qualifying material costs are generally excluded from the amount on which contractors calculate CIS deductions.
You must not claim the same materials twice:
- Once through exclusion from the CIS deduction base
- Again incorrectly as an invented or duplicated expense
The material remains a genuine business expense in calculating profit, but the bookkeeping must reflect the real transaction accurately.
Book a Brazilian–UK Tax Consultation
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Expenses That Should Not Be Claimed
Common non-allowable or problematic claims include:
- Ordinary everyday clothing
- Personal meals
- Family holidays
- Private rent
- Private vehicle use
- Fines and penalties
- Personal subscriptions
- Unsupported cash expenses
- Tools reimbursed by the contractor
- Expenses belonging to another person
- Invented mileage
- The CIS deduction itself as an expense
- Personal transfers to Brazil
Claiming every bank payment as a business expense is not tax planning.
It is usually just bad bookkeeping wearing a hard hat.
Why Receipts Matter
You generally do not send every receipt when submitting Self Assessment.
However, you must retain evidence and be able to provide it if HMRC asks.
HMRC requires self-employed taxpayers to keep accurate expense records as proof of the amounts reported.
Useful evidence includes:
- Receipts
- Invoices
- Bank statements
- Mileage logs
- Contracts
- Work diaries
- Email confirmations
- Tool-finance agreements
- Insurance documents
Photograph paper receipts before they fade.
A receipt stored loose in a work van has roughly the life expectancy of a biscuit near a cup of tea.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
CIS for Sole Traders and Limited Companies
The refund process differs depending on the business structure.
Sole Trader
A sole trader normally claims CIS deductions through Self Assessment.
Partnership
Partnership CIS deductions may be claimed through the partnership reporting process, with specific rules applying to the partners.
Limited Company
A limited company should not claim CIS suffered through the Corporation Tax return.
HMRC requires limited-company subcontractors to set CIS deductions against relevant PAYE liabilities through the company’s payroll process and to follow the company CIS repayment procedure where appropriate.
Using the sole-trader method for a limited company can cause delays or penalties.
What Is Gross Payment Status?
Gross Payment Status allows an eligible subcontractor to receive qualifying payments without CIS deductions.
The subcontractor still declares the income and pays the resulting tax through:
- Self Assessment for a sole trader or partner
- Corporation Tax reporting for a company
Gross Payment Status may improve cash flow, but it also requires disciplined tax planning.
Without deductions throughout the year, the business must save enough to pay its future tax bill.
Receiving 100% now does not mean owing 0% later. HMRC has not yet introduced the “we forgot about it” tax exemption.
Self Assessment Deadlines
For the 2025–26 tax year:
- The tax year ended on 5 April 2026.
- Paper returns are generally due by 31 October 2026.
- Online returns are due by 31 January 2027.
- Tax due is generally payable by 31 January 2027.
- A second payment on account may be due by 31 July 2027.
HMRC confirms that the online deadline for 2025–26 Self Assessment returns is 31 January 2027.
Taxpayers who need to register for Self Assessment should normally notify HMRC by 5 October following the relevant tax year.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
What Are Payments on Account?
Payments on account are advance payments towards the following year’s Self Assessment liability.
They are commonly required where:
- The relevant tax bill exceeds the applicable threshold
- Less than 80% of the tax was collected outside Self Assessment
There are normally two instalments:
- 31 January
- 31 July
A CIS worker receiving a refund may still see payments on account appear in the calculation.
For example:
| Item | Amount |
|---|---|
| Tax and National Insurance liability | £6,000 |
| CIS deducted | £7,500 |
| Initial overpayment | £1,500 |
| First payment on account | £2,500 |
| Final amount payable | £1,000 |
This worker had more CIS deducted than the current-year liability but may still need to pay because an advance payment for the following year was added.
That is why the phrase “I paid 20%, so HMRC owes me money” is not a complete tax calculation.
How Long Does a CIS Refund Take?
There is no guaranteed payment period.
Processing time may depend on:
- Whether the return was filed online
- Whether HMRC performs security checks
- Whether CIS deductions match contractor records
- Whether bank details are correct
- Whether there are previous debts
- Whether the return contains foreign income
- Whether HMRC requests documents
- Whether the taxpayer recently changed address or bank details
- Whether the claim appears unusually large
Large or unusual claims may be reviewed before payment.
Never base rent, bills or travel plans on an estimated refund date.
Why HMRC May Delay a Refund
Common reasons include:
- CIS deductions do not match HMRC records.
- A contractor used the wrong UTR.
- Statements are missing.
- The return contains inconsistent income.
- Expenses are unusually high.
- The taxpayer has previous liabilities.
- Bank details cannot be verified.
- HMRC suspects identity fraud.
- The business structure was reported incorrectly.
- The claim duplicates a previous repayment.
- The taxpayer has outstanding returns.
A delayed refund does not automatically mean that the return is wrong.
However, the accountant should be able to explain the claim and provide supporting documents.
CIS and Brazilian Income
A Brazilian CIS worker may also receive income from Brazil, such as:
- Rent
- Interest
- Dividends
- Pension income
- Company payments
- Investment gains
- Cryptocurrency gains
Where the person is UK tax resident, this income may also need to be included in Self Assessment.
It can affect:
- The final UK tax liability
- The CIS refund
- Payments on account
- Foreign Tax Credit Relief
- Higher-rate tax
- Student loan repayments
A CIS refund calculated without asking about Brazilian income may be incorrect.
Leader Accountancy reviews the taxpayer’s wider position rather than treating the CIS statements as the entire financial story.
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
Common CIS Mistakes Made by Brazilian Workers
Mistake 1: Declaring only the amount received in the bank
The return generally requires gross income before CIS deductions.
Mistake 2: Treating CIS deducted as an expense
It is a tax credit, not an ordinary business cost.
Mistake 3: Claiming ordinary clothing
Only qualifying protective clothing or uniforms are normally allowable.
Mistake 4: Claiming all travel automatically
Home-to-site travel needs proper analysis.
Mistake 5: Inventing expenses to increase the refund
A larger refund is not worth an HMRC enquiry, penalties and professional correction costs.
Mistake 6: Forgetting income paid without CIS deductions
Gross payments are still taxable income.
Mistake 7: Ignoring Brazilian income
UK tax residents may need to report worldwide income.
Mistake 8: Using another person’s UTR
This can cause verification, credit and compliance problems.
Mistake 9: Operating through a company but filing as a sole trader
The company and individual are legally separate.
Mistake 10: Waiting until 31 January
Late preparation leaves little time to correct missing statements or registration issues.
Practical CIS Case Studies
Example 1: Sole Trader with a Refund
João works as a carpenter.
His records show:
| Item | Amount |
|---|---|
| Gross CIS income | £45,000 |
| CIS deducted | £9,000 |
| Allowable expenses | £13,000 |
| Business profit | £32,000 |
After calculating Income Tax and National Insurance, João’s total liability is lower than the CIS deducted.
He may receive a refund, subject to payments on account and any other HMRC liabilities.
Example 2: Worker with Additional Tax Due
Pedro earns £55,000 under CIS but has only £4,000 of genuine expenses.
Some contractors paid him gross, and he also receives Brazilian rental income.
Although £8,000 was deducted under CIS, the final calculation shows additional tax payable.
Example 3: 30% Deduction
Carlos begins construction work before registering for CIS.
The contractor deducts 30%.
After registering and filing Self Assessment, Carlos may claim credit for properly evidenced deductions.
However, he should correct his registration details promptly to avoid continuing 30% deductions.
Example 4: Limited Company
Fernanda provides construction services through a limited company.
The company suffers CIS deductions.
Those deductions must be handled through the company’s PAYE and CIS process rather than claimed as personal Self Assessment credits or deducted through the Corporation Tax return.
Example 5: Tools Without Receipts
André estimates that he spent £7,000 on tools but has no receipts, bank evidence or supplier records.
The expense may be difficult to defend.
A tax return should be based on supportable records, not a convenient estimate designed to produce a particular refund.
CIS Tax Return Checklist
Personal Information
- National Insurance number
- UTR
- Current address
- Date self-employment began
- Bank details
- Previous tax return
CIS Income
- Payment and deduction statements
- Gross payments
- Materials
- CIS deducted
- Contractor names
- Payments received without deductions
- Retentions
Expenses
- Tools
- Protective clothing
- Vehicle costs
- Mileage
- Travel
- Insurance
- Telephone
- Training
- Accountancy
- Equipment hire
- Materials
- Use of home
Other Income
- PAYE employment
- Other self-employment
- Rental income
- Brazilian income
- Dividends
- Interest
- Capital gains
- Pension income
Final Review
- Gross income agrees with statements.
- CIS deductions agree with HMRC records.
- Expenses have evidence.
- Personal costs have been removed.
- Brazilian income has been reviewed.
- Payments on account have been explained.
- Bank details are correct.
- The return has been approved before submission.
Book a Brazilian–UK Tax Consultation
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Frequently Asked Questions
What does CIS stand for?
CIS stands for Construction Industry Scheme.
Is CIS a separate tax?
No. CIS deductions are advance payments towards the subcontractor’s tax and National Insurance liability.
What is the normal CIS deduction rate?
The standard rate for a registered and verified subcontractor is 20%. Unregistered or unmatched subcontractors may have 30% deducted.
Why am I paying 30% CIS?
You may not be registered, or the contractor may be unable to match your details with HMRC.
Do I need a UTR to register for CIS?
Yes. Where you do not have one, you can register for Self Assessment and CIS as a new business.
Does CIS mean that I am definitely self-employed?
No. CIS registration does not by itself determine employment status.
Do I have to complete Self Assessment?
Sole-trader CIS subcontractors commonly need Self Assessment to declare income, expenses and deductions.
Is a CIS refund guaranteed?
No. The result depends on the full tax calculation.
Can I claim my tools?
Qualifying tools purchased for the business may be allowable, subject to evidence, business use and the appropriate accounting treatment.
Can I claim work clothes?
Protective clothing and uniforms may qualify. Ordinary everyday clothing normally does not.
Can I claim travel to construction sites?
Potentially, but not every home-to-site journey is automatically allowable. The workplace and travel pattern must be reviewed.
Can I claim food?
Ordinary daily meals are not normally allowable. Meals may qualify in limited business-travel circumstances, such as qualifying overnight trips.
Can I claim my van?
Business vehicle costs or simplified mileage may be claimed, subject to the applicable method and private-use adjustment.
Do I need receipts?
You should maintain evidence of expenses. HMRC can request records supporting the return.
Can I claim cash expenses?
Potentially, where they are genuine business expenses and can be adequately evidenced. Cash does not remove the need for records.
Can my contractor refund CIS directly?
The contractor normally deducts and pays CIS to HMRC. The subcontractor generally claims the credit through the appropriate tax or payroll process.
How do limited companies recover CIS deductions?
Limited-company subcontractors generally offset CIS suffered through the company’s PAYE process and follow HMRC’s company repayment procedure.
When is the 2025–26 online tax return due?
The online deadline is 31 January 2027.
Can HMRC keep my refund to pay another debt?
Yes. HMRC may offset an overpayment against outstanding tax or other liabilities.
Can I claim CIS deducted if I lost my statements?
The deductions should be reconstructed using contractor records, bank payments and HMRC information. Unsupported amounts should not be guessed.
Does Brazilian income affect my CIS refund?
Potentially. UK tax residents may need to include relevant Brazilian income in the overall tax calculation.
Can Leader Accountancy calculate my CIS refund?
Yes, subject to reviewing your income, statements, expenses, residence and other tax information.
Can Leader Accountancy help if I paid 30%?
Yes. We can review registration details, prepare the tax return and identify how properly evidenced deductions should be claimed.
Can you help if I am behind with several tax returns?
Yes, subject to an initial review. Historic returns, penalties, CIS records and HMRC correspondence should be assessed together.
Why Choose Leader Accountancy for Your CIS Tax Return?
Leader Accountancy supports Brazilian construction workers throughout the UK with clear, professional tax services.
Our work may include:
- CIS registration
- Self Assessment registration
- UTR support
- CIS tax returns
- Refund calculations
- Expense reviews
- Contractor-statement reconciliation
- Brazilian foreign-income reporting
- Payments-on-account reviews
- HMRC correspondence
- Historic tax-return regularisation
- Sole trader bookkeeping
- Limited-company accounting
- VAT and payroll support
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
We Review the Complete Tax Position
We do not calculate a refund from one screenshot or promise an amount before reviewing the records.
We consider:
- Gross income
- CIS deductions
- Business expenses
- Other employment
- Brazilian income
- Foreign tax
- Previous HMRC liabilities
- Payments on account
We Explain the Numbers Clearly
Before submission, you should understand:
- Your declared income
- Your expenses
- Your taxable profit
- The CIS credit
- Your tax liability
- Any refund
- Any payments on account
We Support Clients in Portuguese and English
Tax terminology can be difficult even in your first language.
Leader Accountancy helps Brazilian clients understand UK tax rules clearly and avoid decisions based on rumours, WhatsApp messages or refund promises that ignore the law.
Speak to a CIS Tax Specialist
Do not leave your tax return until January or submit unsupported expenses simply to increase a refund.
Leader Accountancy can review your:
- CIS statements
- Contractor payments
- Business expenses
- Tools and vehicle costs
- Brazilian income
- Previous tax returns
- HMRC position
Book a Brazilian–UK Tax Consultation
Request a Self Assessment Quote
Suggested Internal Links
Link this article to:
- The Complete UK Tax Guide for Brazilians
- Definitive Tax Departure from Brazil
- Do I Need to Declare Brazilian Income in the UK?
- Self Assessment for Brazilians
- Allowable Expenses for CIS Workers
- UK Tax Residence Explained
- Brazilian Rental Income in the UK
- Sole Trader vs Limited Company for Construction Workers
Disclaimer
This article provides general information only and does not constitute personalised tax, legal, employment-status or financial advice. CIS refunds depend on the taxpayer’s complete income, expenses, deductions, business structure, residence and HMRC position. No refund amount or processing time can be guaranteed.