What is the Construction Industry Scheme (CIS)?
The Construction Industry Scheme (CIS) is an HMRC scheme that requires contractors to deduct money from subcontractors' payments and send it directly to HMRC as an advance payment towards the subcontractor's tax and National Insurance. It applies to all construction work in the UK including building, demolition, repairs, decoration and installation.
CIS Deduction Rates
Gross Status
No deductions — for eligible experienced subcontractors
Registered
Standard rate for registered CIS subcontractors
Unregistered
Higher rate for unregistered subcontractors
Why Do Most CIS Workers Get a Refund?
CIS deductions are made on your gross payment before any expenses are deducted. When you file your self-assessment tax return, you declare your actual taxable profit (income minus allowable expenses) and offset your CIS deductions against your actual tax liability. Because your allowable expenses reduce your profit significantly, most CIS subcontractors have had more deducted than they actually owe — resulting in a refund.
What Expenses Can CIS Workers Claim?
- Tools, equipment and small plant
- Work vehicle running costs or mileage (45p/mile)
- Protective clothing and safety equipment
- Materials you purchase yourself (if not reimbursed)
- Public liability insurance
- Phone costs (business proportion)
- Training and safety certificates (CSCS, SSSTS etc.)
- Accountancy fees
How to Claim Your CIS Tax Refund — Step by Step
Collect Your CIS Deduction Statements
Every contractor must give you a monthly CIS deduction statement showing your gross payment and deduction. Keep all of these — you need them to file your return.
Register for Self-Assessment
If not already registered, register with HMRC as self-employed to get your UTR number. We do this on your behalf.
Prepare Your Accounts
We calculate your total income, deduct all allowable expenses and work out your actual tax liability for the year.
File Your Self-Assessment Return
We submit your return to HMRC, offsetting all CIS deductions against your tax liability. If more was deducted than you owe, HMRC issues a refund.
Receive Your Refund
HMRC typically processes CIS refunds within 5-10 working days of an accepted online submission. Payment is made directly to your bank account.
🕐 Don't Leave Your Money with HMRC
Many Glasgow construction workers are owed hundreds or thousands of pounds in CIS refunds but have never claimed. You can claim back up to 4 years of overpaid CIS deductions. The sooner you file, the sooner you get paid.
🔧 Claim Your CIS Refund Today
We specialise in CIS tax returns for Glasgow construction workers. Fixed fee, fast processing. Contact us today to find out how much you are owed.
Claim My Refund