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| CISR72000 | Information contents | |—————————————————————————————————–|——————�-|

This action guide explains the steps you should take to deal with a claim for repayment of deductions made by a subcontractor claiming to be non-resident in the UK for tax purposes. Before following this guidance you should firstly read the information panel at CISR72120.

1. Ask the subcontractor to send you the payment and deduction statements (PDS) for the payments involved.
2. Establish that the subcontractor is non-resident in the UK for tax purposes.
3. Establish whether the relevant Double Taxation Agreement entitles them to claim exemption from UK tax on income.
4. Follow the steps described within CISR73030to check the PDS’s.
5. Establish whether there are any outstanding employer or contractor liabilities to set off against the repayment.
6. Make any appropriate set off for taxes due on income or contractor or employer liabilities first.
7. Arrange for prompt repayment of any CIS deductions by creating a free-standing credit into the Self-Assessment statement of account (see SAM110000).

Reminder

Specialist PT is now responsible for CIS related matters for all current and new non-resident companies that are not liable to CT because they are not trading in the UK through a branch or agency.

Any non-resident companies seeking advice on CIS related issues should be advised to contact Specialist PT directly. »Ê¹ÚÌåÓýapp contact details are at CISR97040.

»Ê¹ÚÌåÓýapp advice of Specialist PT should be sought in any case of difficulty in dealing with non-resident subcontractors or contractors.