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Is any one still awaiting P35 refunds due to CIS deductions for 2009/2010?

Also, does anyone know how I can claim CIS deductions back if the ltd .co. client has no employees: only the director and he's paid under the PAYE/NICs limits.

I have attempted offset against same year's CT liability (amounts are practically identical) and HMRC said no.

Had similar offset given for a different client who was registered for PAYE and CIS refund was transferred to CT liability record?

Why should a client pay a CT liability of £6,500 only to have it handed back almost immediately as a CIS refund?

Any serious suggestions greatly appreciated.... 

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16th Sep 2010 15:55

P35 CIS refunds

Yes, I have a client who has still not received his. However he is still waiting for the 08/09 refund as well. I am struggling to get anywhere despite getting told by various people at HMRC to provide copies etc. I have done all this more than once and am getting nowhere. 

When I called again the other day they actually told me to offset it against Corporation tax! (After telling me earlier definately not to do this).

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By SoL
16th Sep 2010 21:53

I've done this without any problem ......

I've had a couple of clients in this position and it's been processed relatively smoothly/efficiently (for a change).

There's no direct mechanism for set-off of CIS against CT liabilities but in the past I've simply written to the PAYE processing office (ie. not Shipley) requesting they set-off the CIS credit against the CT liability. You should provide the CT reference and the CT office address/phone number in your letter and send a copy to the CT office.

If you're simply looking to get the CIS deductions physically repaid, again it's a letter to the PAYE processing office explaining that the CIS credit arose as a result of CIS deductions suffered that could not/were not set off against PAYE liabilities arising and requesting repayment.

The PAYE office will not normally require copies of any proof of CIS deducted unless their records show a materially different amount against the PAYE record - I've never had to supply any supporting details and the repayment was processed within about 4-6 weeks which isn't bad considering.

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