CIS repayments

The repayment of CIS deductions has been a largely unpublicised scandal for several years and I am so pleased to see it receive a proper airing.

It has been the norm that P35 repayments arising from CIS deductions took until November or later to be made; in recent years kindly folk at the Employers’ PAYE Centre (and they are largely friendly and helpful once you get through to them on their impossible telephone line) explained that if you write or fax that a particular client company is experiencing severe hardship its case will be pushed up the queue.

They will also readily agree to set off against corporation tax liabilities.

Now I have just received a request for a full schedule of CIS deductions before HMRC will consider the refund: a delaying tactic if ever...