HMRC advise that they are aware a number of agents have expressed concern at delays in issuing Construction Industry Scheme (CIS) repayments. As a result HMRC have implemented what they refer to as ‘urgent steps’ to rectify the situation so that repayments can be made as quickly as possible.

These plans include redeploying staff to manage the required work. HMRC's current plans indicate that by the end of August it is hoped the backlog of CIS repayments will be reduced to 15 days work on hand. Updates will be provided on progress to achieve this initial target.

HMRC stress that they can only start making these repayments from June each year, after the 19 May deadline for submitting End of Year returns has passed and the relevant data from same has been processed. The aim is for HMRC to complete its checks and make the repayments as soon as possible from June onwards once it is established that information provided on End of Year returns is complete and correct.

Where a business is awaiting a repayment and separately owes a debt to HMRC, HMRC advise that due to current circumstances the Debt Management & Banking service will agree to postpone any action to recover the debt while the CIS repayment is pending.