CIS Refund Claim Letter (Subcontractor)

Editable letter template for sole-trader CIS subcontractors claiming back overpaid Construction Industry Scheme deductions for a tax year. Covers UTR, deduction-statement reconciliation, and refund bank details. File your Self Assessment first; submit this letter alongside copies of CIS payment + deduction statements. Available as DOCX, PDF, and on-page copyable text.

Last reviewed: 24 May 2026

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What it contains

Covering letter to HMRC for sole-trader CIS subcontractors. Includes UTR + NI + trading-name fields, deduction-statement reconciliation block (total CIS deductions vs final SA liability), refund bank details, and supporting-evidence enclosure list. Use only after filing your Self Assessment return for the year.

How to use it

File your Self Assessment return first

The refund claim only works once HMRC has your final liability for the year. File your SA, note the submission reference, then complete this letter.

Reconcile your CIS payment + deduction statements

Gather every CIS payment + deduction statement (PDS) from every contractor you worked for. Total the deductions. This figure must match the CIS-deducted amount on your SA return.

Fill in the template

Replace bracketed fields with UTR, NI, trading name, total deductions, final SA liability, and refund amount. Provide bank details for direct payment.

Submit + enclose evidence

Post to HMRC Self Assessment, BX9 1AS. Enclose copies of every PDS supporting your total deductions figure. Allow 8 to 12 weeks. Limited-company subcontractors use a different route (monthly RTI offset), not this letter.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

[Your full name]
  [Your address]
  [Date]

  HM Revenue and Customs
  Self Assessment
  BX9 1AS

  Reference: [Your UTR]
  NI Number: [Your NI]

  Subject: Request for CIS deduction refund, tax year [YYYY/YY]

  Dear Sir or Madam,

  I am writing to request a refund of Construction Industry Scheme (CIS) deductions overpaid during the tax year [YYYY/YY].

  Details:
  - Name: [Full name]
  - UTR: [UTR]
  - NI Number: [NI]
  - Trading as: [Trading name if different]
  - CIS registration date: [Date]

  CIS deduction position for [YYYY/YY]:
  - Total CIS deductions reported on payment + deduction statements: GBP [X]
  - Final Self Assessment liability for the year: GBP [Y]
  - Refund due: GBP [X minus Y]

  I submitted my Self Assessment return for [YYYY/YY] on [date] (submission reference [ref]).

  I enclose copies of all CIS payment + deduction statements received from contractors during the tax year, supporting the total deductions figure above.

  Please process the refund to:
  - Bank name: [Bank]
  - Sort code: [Sort code]
  - Account number: [Account]
  - Account name: [Account holder]

  If you require any further information to process this claim, please contact me using the details below.

  Yours faithfully,

  [Signature]
  [Printed name]
  [Phone]
  [Email]

  Enclosures: CIS payment + deduction statements ([N] statements).

  Notes for the sender (delete before sending):
  - This template is for SOLE-TRADER CIS subcontractors. Limited-company subcontractors offset CIS deductions via monthly RTI, not via direct refund.
  - You must file your Self Assessment return BEFORE requesting the refund.
  - Allow 8 to 12 weeks for processing.
  - Statute: Finance Act 2004 ss.57 to 77; Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045).