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Late Tax Returns & CIS Refunds Part 2

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My original question is here:

I have now received a response from HMRC stating all returns and claims for overpayment are out of time, and therefore they are not even going to look at them. Is there anything else we can do to get HMRC to issue the refunds to the client. I am 99% sure I have seen an FTT case which stated CIS deductions would never be out of time for a refund but can no longer find it. Does anyone have any ideas on the next step to take?

All penalties have been paid, for the 3 years a total of £4800 paid in penalties (+some interest) by way of reducing amounts refunded on the 17/18 & 18/19 returns + some payments to HMRC by the client. No determinations have been made for the years, which I would of thought HMRC may have to do in order to keep the cis deductions(ie make a determination where tax/ni due would equal amount of cis deductions). Without determinations surely the deductions should be treated as overpayments made by the client which HMRC should not keep regardless of how long it is sat there? Refunds due for the 3 years total around £6000. Any help would be appreciated even if it is to only tell me I should stop wasting my time as the client will never get the refund.



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By lesley.barnes
28th Jun 2019 09:48

Could it be this case Higgs v Revenue & Customs, 2015 UKUT 92 TCC

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By John Charman
19th Jul 2019 00:04

Hi there,

I had one of these a few years back and was able to make a ‘special relief’ claim (you should look that term up).

Whilst I don’t think you could get any refunds for those years, I believe you can apply to have the penalties issued in the respective years set off against CIS deductions in said year.

This would mean that the 17/18 and 18/19 refunds would be paid out in full

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