Construction: Taxation
The question
To ask the Chancellor of the Exchequer, what HMRC's target timeline for paying out Construction Industry Scheme tax rebates to small businesses is; and what proportion of rebates are paid within that time.
Answered by Dan Tomlinson
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible.
Individuals can check when they are likely to receive a response by using HMRC’s ‘Where’s my reply’ tool which is available here:
www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc
In relation to CIS repayments, HMRC are recruiting and training more colleagues to improve the service and issue CIS repayments more quickly. In cases of hardship, taxpayers can contact HMRC to look at their case and, where possible, make the repayment sooner.
HMRC’s service standard is to respond to 80% of CIS repayment claims for limited companies within 15 working days. The department has a plan in place to clear existing backlogs and return to meeting the service level agreement by January 2026.
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