Client has enough PAYE to be able to deduct CIS deducted from his invoices, but forgot to do this for a payment in 14/15. Can he claim that CIS back in this tax year?
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Software restriction?
You can only submit EPS for the current tax year if the old one is closed.
The HMRC guidance says:
"Correcting an Employer Payment Summary (EPS)
To correct a mistake in the same tax year, send an EPS with the correct year-to-date figures.
For previous tax years, send an EPS with the correct year-to-date figures for the tax year where you made the mistake."
If you cannot file an amended EPS for a previous year, it must be a restriction in your software, not an HMRC restriction. If your software really will not let you do it, you could try using HMRC Basic PAYE Tools.