Agents and nominees

Cessation of trade

Deduction statements


Missing statements

Gross payments

Incorrect deductions, repayments during tax year

Insolvent contractors

Limited companies

Claiming a repayment

Current system of offsets


HMRC's list of common difficulties encountered

HMRC's recent performance with claims

Missing deductions

Problems with HMRC's system

Reconciling differences

Repayments on account

Offsets against other liabilities

Online facility


Repayments during tax year

Self-assessment and relevant periods

Time periods

Time to pay arrangements

Unredeemed deductions