What if my contractor has not paid my CIS deductions to HMRC?

What if my contractor has not paid my CIS deductions to HMRC? You still claim what was actually taken, on your 2026-27 tax return if that is when it was deducted. HMRC's CIS manual says that after the year ends it allows the credit you claim, unless it opens an enquiry. Not automatically. HMRC's CIS manual says that once the tax year has ended, it allows the credit a subcontractor claims on their Self Assessment return unless a compliance officer opens an enquiry and asks for evidence. Your payment and deduction statements, backed by bank statements showing the net payments you received. Where you were given no statements, the manual says invoices can be used alongside bank statements. Usually not. HMRC's informal early repayment, for someone deducted at too high a rate, needs the contractor to have paid the deductions over. If you stop trading you can make an in-year claim, and HMRC may ask for bank statements or invoices where it cannot confirm the deductions. Otherwise the claim goes through your tax return. Read the full answer, with every source, at rightotax.co.uk.