Can a limited company claim back CIS deductions?

Can a limited company claim back CIS deductions? Yes. A limited company sets its CIS deductions against its own PAYE, National Insurance and CIS bills each month, then claims any excess after the tax year ends, which for 2026-27 means from 6 April 2027. No. GOV.UK says not to use the Corporation Tax return to pay tax with CIS deductions, and that you may get a penalty if you do. They go through payroll on the Employer Payment Summary instead. No. Unused deductions carry forward month by month only within the same tax year. Whatever is left after 5 April is claimed as a repayment, or set against other tax. Usually not. GOV.UK lists two exceptions: the business has stopped trading, or deductions were taken after it changed to gross payment status. Those claims need copies of the year's payment and deduction statements and bank statements. Read the full answer, with every source, at rightotax.co.uk.