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How To Offset CIS Against Taxes or Payment Into Your Account

How To Offset CIS Against Taxes or Payment Into Your Account

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How To Offset CIS Against Taxes or Payment Into Your Account

You are able to offset your CIS refund against your other tax bills such as Corporation Tax, PAYE, National Insurance. If you are typically receiving large refunds from HMRC, we highly recommend going gross status for CIS as this will massively increase your cashflow. This will stop you from paying your taxes in advance and only when it is due.

How To Offset CIS At The End Of The Tax Year

If you log into your HMRC Online Account, you will be able to complete the form to claim any CIS deductions.

If you prefer you can send HMRC a letter (and sometimes better results - use recorded delivery) for CIS repayment. You don’t have to include any calculations (it would help for clarification) however if the claim does not match HMRC records they will request further information. This can cause weeks of delay for your tax refund so ensure the figures are correct.

The letter to HMRC will have to include:

• The company name

• The PAYE reference number

• The amount reclaimed.

The address to send for HMRC CIS is:


National Insurance Contributions and Employer Office

HM Revenue & Customs


If the claim is for a refund into your bank account:

• Bank account number

• Sort Code

• Bank account holders name

• Write ‘repay CIS into the bank account above’

If you would like to offset against your VAT:

• VAT registration number:

• VAT return period

• Write ‘offset CIS repayment against VAT’

If you would like to offset against your Corporation Tax:

• The company UTR (Unique Reference Number)

• The accounting period to offset the CIS against

• Write ‘offset CIS repayment against corporation tax’

If you need any support in offsetting your CIS, reach out to us and we would be more than happy in supporting your construction business. If you are a subcontractor with large yearly repayments we would highly recommend going gross payments. Stop paying your taxes in advance! 

For more information take a look at our CIS Resource Hub here.

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Written by the team at:

Saint Accountants

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