CIS Tax Refund FAQs

Sub-contractors working under the Construction Industry Scheme have tax deducted at source before they’re even paid, which means most CIS workers are owed a refund once their allowable expenses — tools, travel, materials, protective equipment — are taken into account at the end of the tax year.

The catch is that CIS tax returns come with their own rules, deadlines and penalty structure, and getting a detail wrong can slow down your refund or trigger a fine.

This page answers the questions CIS sub-contractors ask most, from what counts as an allowable expense to how gross payment status works and what information you need before you file.

What information do I need to complete my CIS tax return?

To complete your CIS tax return you will need to know how much you have earned, the amount of tax you have paid, and the total you’ve spent on expenses during that tax year…