Policy News Journal - 2013-14

 civil partner of a British citizen;  child of a British citizen parent.

The photocopy must include all pages of the passport, including any blank pages, and we will verify it with other government departments in accordance with the Data Protection Act 1998. We may request the original document at any time during the application process, and the application will be refused if you do not comply.

You must still submit your own original passport or travel document as part of your application.

UK Border Agency - News updates

Construction Industry

CONSTRUCTION INDUSTRY SCHEME - RECORD OF AMOUNTS SET OFF

23 April 2013

CIS132 form has been updated to take account of the recent introduction of RTI to PAYE processes.

The update confirms that for Companies, once the final submission of FPS and EPS has been made, any CIS deductions that have not been offset during the tax year may be repaid. The balance may however, be set against any unpaid tax, depending on the amounts involved.

Further information, if needed, can be found at www.hmrc.gov.uk/CIS alternatively the Construction Industry Scheme Helpline can be contacted on 0845 366 7899.

HMRC UPDATES LEAFLET ON CIS REPAYMENTS

5 June 2013

HMRC has updated the leaflet that sets out how subcontractors that are limited companies should reclaim any deductions they have had taken from their payments under the Construction Industry Scheme (CIS).

HMRC will send a copy of the leaflet to the limited company subcontractors they contact about claims for repayment of deductions through the P35 process.

TOP TEN TIPS FOR CLAIMING A CIS REPAYMENT

30 July 2013

HMRC has published a list of the top ten tips for claiming a CIS repayment. It includes advice such as:

 If the company was incorporated during the year, please ensure that its claim for repayment is only for deductions taken from the company’s payments and not any for periods before incorporation.

 Check that the CIS deductions taken from the company’s subcontractors are correct and have been reported correctly on the monthly returns.

CIPP Policy News Journal

16/04/2014, Page 65 of 519

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