Quick answer
Subcontractors in the Construction Industry Scheme can usually reclaim overpaid tax by filing Self Assessment. Contractors deduct 20% (or 30% if unregistered) from payments, and you offset this against your final tax bill, with any excess refunded.
Updated October 2026 · Figures based on 2025/26 rates
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Why a refund happens
CIS deductions are made on the full payment before your expenses and personal allowance, so deductions often exceed the tax you actually owe.
What you need
Monthly CIS statements from each contractor, a record of income and a record of expenses such as tools, materials, vehicle and insurance.
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How to claim
File your Self Assessment return, entering CIS deductions in the construction section. HMRC calculates the refund and pays it by bank transfer.
Registering for gross payment
If you meet the compliance tests you can apply to be paid gross, which improves cash flow and avoids deductions.
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Frequently asked questions
How long does a CIS refund take?
Usually within a few weeks of filing, but it can take longer if HMRC runs checks.
Can I claim for past years?
Yes. You can generally reclaim within 4 years of the end of the tax year.
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