No PAYE Scheme-CIS Tax Suffered

Claiming CIS repayments but no PAYE Scheme

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I have been speaking with a client who is running a Limited Company that has suffered CIS Tax 2015/6 but doesn't have a PAYE Scheme set up and therefore made no EPS subissions during that period.

How can the tax suffered be reclaimed if they have no PAYE scheme running? 

If possible, how far back can a PAYE scheme be set up?

 

Replies (4)

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Chris M
By mr. mischief
20th Jul 2017 16:05

My suggestion would be a letter to:

PAYE Employer Office, Room BP4102
Benton Park View
NEWCASTLE UPON TYNE
NE98 1Z

Even when you file all the EPS on time, you still have to go through the tedious chore of sending in the paper forms to back it up. Be sure to mark it Hardship Case.

Also, they are the most jobsworthy part of HMRC which is quite something. So they are bound to find a reason for not doing anything in this case. In which case i would get right on to AAM and make it clear I would move to a Complaint and Compensation Case within 2 weeks if no bank transfer had taken place.

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Replying to mr. mischief:
By Democratus
20th Jul 2017 16:32

I have no doubt that this is the correct approach but what does it say about our public sector when in order for them to do what they are paid to do one has to have this type of approach.

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By Mature Student
25th Jul 2017 16:59

I'm confused. I might be missing the obvious, but broadly speaking CIS is suffered on the labour element of construction operations. Which logically infers that the company must have an employee to undertake said labour, and should have a PAYE scheme for them, no?

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Replying to Mature Student:
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By gilderda
25th Jul 2017 17:16

Unless the labour being provided is that of the directors, who are paid a salary below the NIC threshold and the rest in dividends?

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