CIS Deduction Refund - No PAYE

Hi, We have a subsidiary that has acted as a subcontractor and had deductions taken at 30%, but there are no employees so PAYE isn't set up. Do we have to register for PAYE in order to complete the refund form and offset against out corporation tax, or is there another method? Thanks

Hi ,
 

The company will need to register for PAYE in order to claim a refund of Construction Industry Scheme deductions.  For further information go to : Register as an employer   . Thank you .

Hi there, I'd like to know if the company I subcontract for pays my wages into my LTD company bank account through CIS and I then choose to transfer money from the LTD account to my personal account, will I need to pay tax on it again? even through tax was originally taken at source? Thanks.

Hi Ryan,
If tax is deducted on the payments through the construction industry scheme, you would not pay tax on the income a second time.  
If you are treating this as income, you will have class 1 NIC to deduct or if you class as self employment income, class 2 and class 4 NIC through self assessment.  
You may wish to consider the IR35 rules, as you may be affected by them.  Understanding off-payroll working (IR35).
Thank you.