CIS reclaim for company

Company subcontractor has CIS deducted from some of their income. This is related to a company with a year end that spans 5 April 2011, with some of the CIS deductions related to income pre 5 April 2011.

Current information indicates no PAYE scheme in place at 5 April 2011 and hence no P35 submitted for that tax year end.

Questions as follows

  1. Is there any other way of reclaiming the CIS tax deducted other than through a PAYE scheme?
  2. If not, can a P35 for the year ended 5 April 2011 be submitted now, solely to reclaim the CIS deducted? As this would obviously now be an extremely late submission, would the normal P35 penalties apply? If so,is there any legal precedent for getting them waived?
Comments
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Answers as follows

Euan MacLennan |
Euan MacLennan's picture

Write to HMRC and ask for the

ccassociates |
ccassociates's picture

Thanks for responses

stepurhan |
stepurhan's picture