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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.547I Construction industry scheme—interest on overpaid amounts

E5.547I Construction industry scheme—interest on overpaid amounts

Personal and employment tax

The harmonised interest regime (see A4.629) applies to interest on overpaid construction industry scheme (CIS) payments for 2014/15 onwards¹. Interest is paid from the repayment interest start date (see A4.630).

Years prior to 2014/15

Any amount repaid to a contractor

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I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E4.1118 Calculation and payment of tax due on retrospective income

B2.319 Duality of purpose—apportionment of the expenditure

C3.305 Rollover relief—time limit for acquisition of replacement assets

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation