The scenario:
Client files a p35 showing a substantial tax refund, due to the deduction of significant amounts of CIS tax.
No refund is issued and nothing is heard from HMRC.
CIS
My client is a plumbing and heating engineer who does much of the work himself but employs an apprentice. On two occasions, without letting me know, my client subcontracted labour only work to a t
2
During the preparation of accounts I discovered two small invoices from a Scaffolding company, one dated December 2009 and the other May 2010. The scaffolding company had deducted CIS from the inv
6
A company has had tax deducted under the CIS scheme but does not have a PAYE scheme for 09/10. Company was not aware that we need a PAYE scheme to claim the CIS back.
3
I have just emailed a client that they should have joined the CIS scheme several months ago.
1
Hi, I've started working on a ltd company that has just registered as CIS contractor. The co started paying a handful of sub-cons a few months ago and has not deducted any CIS at all.
1
Please excuse the back of a fag packet calculation but it should suffice.
6
HMRC announced in June that the Extra Statuory Concession B46 (ESC B46) allowing a seven-day grace period for late employers’ and contractors’ returns will cease from 31 March 2011.
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