How do I claim a CIS refund as a plasterer?

You claim it back after the tax year ends on 5 April. For 2026-27, sole trader plasterers can file their return from 6 April 2027. Under Making Tax Digital, the refund is requested separately through HMRC online services.

Under the Construction Industry Scheme (CIS), what a contractor takes off your pay is an advance payment towards your Income Tax and National Insurance. It is usually 20% of the labour part of your invoice if you are registered, or 30% if you are not. A labour-only plasterer has almost nothing to take off first, so the deduction comes from nearly the whole invoice, before your van, tools and personal allowance count. Over-deducted CIS is claimed back through your tax return. The sooner after 5 April you file, the sooner HMRC can repay you. This page is for sole traders and follows GOV.UK as checked on 18 October 2026. A limited company uses its deductions through its payroll instead, as our guide on whether a limited company can claim back CIS deductions explains.

Which route applies to you

Making Tax Digital for Income Tax (MTD) started on 6 April 2026 for sole traders whose 2024-25 return showed self-employed and rental income over £50,000 before costs. It starts on 6 April 2027 if the 2025-26 return shows over £30,000. For CIS work, in our reading the gross pay before deductions is what counts, because that is the turnover on your return.

Is plastering CIS work?

The law behind CIS, section 74 of the Finance Act 2004, does not name plastering, and nor does HMRC's index of construction operations. Subsection (2)(a) does cover the construction, alteration and repair of buildings. In our reading, plastering, dry lining and rendering paid for by a builder or other contractor are CIS work. A homeowner paying you direct is not a contractor, so those jobs have no deduction.

CIS 340 says travel and fuel a contractor pays you are included in the amount the deduction is worked out on. Materials you bought, VAT, consumables and plant you hired, such as a mixer, come off first.

A worked example for a plasterer

Gary is a self-employed plasterer outside Scotland with no other income. In 2026-27 two builders pay him £52,000 for labour-only plastering and dry lining, before deductions. For the first three months one builder could not verify him, because the name he gave did not match his registration, so it took 30% of £9,000. Once that was fixed, both took 20%. His van, trowels, mixer drill, stilts, insurance and phone come to £6,000.

The three months at 30% cost Gary an extra £900 during the year. It is not lost: it is part of the £2,608.20 that comes back. These are 2026-27 rates. Class 2 National Insurance is treated as paid because his profit is above £7,105, so it adds nothing. This is an example only, and your figures will differ.

Steps to claim your CIS refund

1. Collect every payment and deduction statement for the tax year, 6 April to 5 April. A contractor who takes a deduction must give you one within 14 days of the end of that tax month, so the last one for 2026-27 is due by 19 April 2027.
2. Ask each builder for any statement that is missing. If a builder has gone out of business, write to HMRC with your details, the contractor's details, the dates you were paid and why you have no statements.
3. Add up your pay and the total deducted at each rate, and check each statement against your bank account. Keep any statement with a verification number ending in one or two letters: it marks a 30% deduction, and HMRC's manual says the number links those payments to your record.
4. Total your business costs, such as tools, van costs, stilts and phone bills, and add any homeowner jobs. Keep the receipts.
5. If you are not in MTD for the year, complete your Self Assessment return with your gross pay as turnover and the total deductions in the CIS box, give your bank details and file online.
6. If you are in MTD, check the CIS deductions HMRC has added to your MTD tax return, correct them in your software if they are wrong, submit the return, then request the refund through your HMRC online services account.

What this means for you

Gary's 2024-25 return showed over £50,000, so he has been in MTD since 6 April 2026. For 2026-27, HMRC adds his CIS deductions to his MTD tax return. He checks both rates against his statements, submits, then requests the £2,608.20 through his HMRC online services account.

Your deductions are not lost money. They sit with HMRC against your name until your return is in. The deadline for a 2026-27 return is 31 January 2028, but filing in April 2027 instead puts your claim in up to ten months sooner.

Be wary of anyone who promises a refund by a set date. Only HMRC decides when it pays.

If something looks wrong

• You were charged 30%. If you are registered but the contractor could not verify you, it takes 30%. GOV.UK says to speak to your contractor if you think the figures are wrong. The extra still counts towards your tax on the return. Our guide on why a contractor deducted 30% explains the causes.
• HMRC's figures differ from your statements. Check with the builder first. Our guide on checking your CIS deductions with HMRC sets out each route.

Use the free MTD check to see when MTD starts for you, and visit the trades section for more on CIS and tax for plasterers.