How do I claim a CIS refund as a roofer?

On your tax return, once the tax year ends on 5 April. For 2026-27 a sole trader roofer can file from 6 April 2027. Under Making Tax Digital, the refund is requested separately through HMRC online services.

Under the Construction Industry Scheme (CIS), a contractor takes 20% from the labour part of what it pays you if you are registered, or 30% if it cannot verify you. That is an advance payment towards your Income Tax and National Insurance. Roofers often supply tiles, battens, membrane and lead, and hire scaffold or towers, so how the contractor treats those costs decides how much of your money waits with HMRC. 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.

Which roofing costs come off before the deduction

Roofing has no entry of its own in HMRC's index of CIS work, but CIS covers the construction, alteration and repair of buildings. In our reading, almost any roofing job paid for by a builder or roofing contractor is CIS work, though HMRC calls a broken gutter repair on its own normally excluded.

Paying a scaffolding firm to put scaffold up is different. Erecting scaffolding is construction work, so it can make you a CIS contractor, with monthly returns of your own.

A worked example for a roofer

Carl is a self-employed roofer outside Scotland with no other income. In 2026-27 a roofing contractor pays him £40,000 before deductions: £28,000 for labour, £10,000 for tiles, battens, membrane and lead he bought, and £2,000 for access towers he hired from a hire shop. The contractor takes 20% of the labour only, which is £5,600. His van, harness, tools, insurance and phone cost £6,000.

If the contractor had taken 20% off the whole £40,000, it would have deducted £8,000. The extra £2,400 would come back too, but only after the year ends. These are 2026-27 rates. Class 2 National Insurance is treated as paid because his profit is above £7,105. 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, showing the gross amount, materials and deduction.
2. Ask for copies of any missing statements. If a contractor has closed, write to HMRC with your details, the contractor's details, the dates you were paid and why you have no statements.
3. Check each statement against your bank account and against the materials and hire on your invoice.
4. Keep your merchant and hire shop receipts job by job, and add any work you did directly for homeowners.
5. If you are not in MTD for the year, put your total turnover and your CIS deductions on your Self Assessment return, 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 needed, submit, then request the refund through your HMRC online services account.

What this means for you

Carl's 2024-25 return was under £50,000 and his 2025-26 return also showed £40,000, over £30,000, so he joins MTD on 6 April 2027. His 2026-27 return is still an ordinary Self Assessment return, so he claims this refund in it. From 2027-28 he requests refunds through his HMRC online services account, or, if he appoints a main agent, the agent requests them through its agent services account.

Your deductions sit with HMRC until your return is in. The deadline for a 2026-27 return is 31 January 2028, so filing in April 2027 instead puts your claim in up to ten months sooner. Showing materials and hired scaffold separately on every invoice, with receipts to hand, helps the contractor keep the deduction to the labour.

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

If something looks wrong

• A contractor took 30%. GOV.UK says your details must match your registration exactly. Speak to the contractor; the extra still counts on your return.
• The materials figure on a statement is too low. Raise it with the contractor, with your receipts. Any over-deduction still counts towards your tax on the return.
• HMRC's figures differ from your statements. 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 the trades section for more guides for roofers.