Simple question. I have a client who wants to set off his CIS deductions against his CT liability. I believe the PAYE office to write to regarding this was Long Benton. Is that still correct, if not where do I contact. P35 and CT600 already filed.
Thanks
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Recent HMRC guidance (19 March 2012)
Here's latest HMRC announcement about Ltd Co CIS refunds via P35, does refer to offsetting against other HMRC liabilities:
http://www.hmrc.gov.uk/cis/cis-whatsnew.htm
and
http://www.hmrc.gov.uk/cis/cis-qanda-article.pdf
which says:
Q. The company has other HMRC liabilites. What should I do?
A. Please tell us if you want to set off any repayment against other liabilities of the company when you send us your claim. Section 130, Finance Act 2008 allows us to set-off amounts that are due to be repaid against debts owed to HMRC, though we won’t do this against an agreed time-to-pay arrangement unless you ask us to.
and
Employer Office address
Send claims or any evidence we have asked for to:
PAYE Employer Office, Room BP4009
Benton Park View
NEWCASTLE UPON TYNE
NE98 1Z
and
Telephone Numbers
CIS helpline 0845 366 7899
Employer helpline 0845 71 43 143
New Employer helpline 0845 60 70 143