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....