Why is my CIS refund delayed?

Why is my CIS refund delayed? Five things can hold up a CIS refund: security checks, deductions that do not match your contractors' returns, tax you still owe, bank details, and, under Making Tax Digital from April 2027, a refund never requested. GOV.UK says security measures can add up to 12 weeks to the usual 2. Contact HMRC if you have not been paid after 14 weeks in total. HMRC can set a refund against tax you still owe for another year, or against tax due in the next 45 days. It can also reduce a CIS claim it cannot confirm against your contractors' returns. HMRC's manual says that after the year ends, credit is normally given for the deductions claimed on your return, unless a compliance officer opens an enquiry. Then you may be asked for bank statements and payment and deduction statements to back up the claim. Read the full answer, with every source, at rightotax.co.uk.