Nigel Hoare Hoare

Hello, we are registered for CIS as "gross payment" Contractor. Recently, we refunded an amount of cis tax back to a subcontractor. [We had previously deducted too much CIS Tax, and therefore we needed to correct this. Therefore, on the following payment we made, we REFUNDED an amount of CIS Tax back to the subcontractor. Question is, how do we reclaim this CIS Tax back from HMRC? Bearing in mind, we are a "gross payment" registered Contractor, On a recent phone call with HMRC, I was advised to revise our monthly CIS Return, and re submit it. But, I also have a feeling that HMRC do not allow submissions of negative amounts on the Return. Please could I get clarification. Sincerely, Nigel Wilkes

Dear HMRC, A very General Question : movement of Goods into the UK, from anywhere world wide, needs to be declared to UK Customs. Am I right in presuming, that the declaration needs to be made only once, either by the seller/exporter, or, by the buyer/importer. So, Customs declaration to be made only once. Either, by seller/exporter, OR, by buyer/importer. Am I correct? Regards Nigel Hoare - for Chalegrove Properties Ltd.