Construction Industry Scheme - CIS7000

Deductions: credit and repayment: introduction

CREDIT AND REPAYMENT FOR DEDUCTIONS: INTRODUCTION

This paragraph is an overview of the module on arrangements for allowing credit or making repayments for deductions suffered under the Construction Industry Scheme. For more in-depth coverage use the above links to the information menu or action guide menu.

The module covers the general arrangements for dealing with credits for CIS deductions. It outlines the legal basis and the general principles of the deductions process and the claims procedures for subcontractors seeking credit or repayment for deductions suffered. It also covers the detail on handling specific less standard claims and cases.

The less standard cases are listed in the action guide menu linked above. There you will find action guides on how to deal with the types of case listed together with further background information in the associated information panels.

For guidance on examining CIS25 vouchers and for an explanation of on-line verification, see

• SA subcontractors (CIS7200)

• CTSA subcontractors (CIS7300).

For an explanation of on-line voucher verification under CIS refer to the module in this chapter

• Voucher verification (CIS7100)

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