## Partner'S Repayment Claim

Your reference If these details are incorrect, please amend them here.

Please use this reference if you write or phone. 

It will help to avoid delay.

Issued by Phone

## Claim For Repayment Of Subcontractor Deductions In The Tax Year To 5 April 2015

Use this form to claim repayment of deductions made during the tax year to 5 April 2015.

When not to use this form Use your tax return instead of this form if you are making your claim **after** 5 April 2015, the end of the tax year. 

If you are in business on your own, rather than in a partnership, ask us for claim form CIS40(2014) 'Individual's repayment claim'. 

To make your claim:
- complete each part of this form in turn, unless you are
directed otherwise
- keep a record of the details from the payment and
deduction statements for the tax year, ready to complete
your tax return after 5 April 2015 
- send the original payment and deduction statements to 
us at the above address, together with this fully 
completed form
We will work out any repayment you are due. 

## Help To Decide When To Claim Repayment Complete This Part First To Help Decide If You Should Claim Repayment Now.

My tax affairs and those of the partnership are up to date.

(This includes sending in tax returns and Employer and Contractor payments.) Put X in one box.

The partnership accounts which end in the year to 5 April 2015
have been prepared and the business profits are now known or the partnership has ceased and final accounts have been prepared. Put X in one box.

No Yes No Yes I hold the **original** payment and deduction statements for the tax year, fully completed by the contractor, showing the deductions made. Put X in one box.

If you have put an X in all the Yes boxes in this part, go to
'Personal details' on page 2. If you are unable to answer yes to one or more of these statements you should not make a claim now.

No Yes Please contact any HM Revenue & Customs office if you need help.

I have paid all tax and Class 4 National Insurance contributions due. Put X in one box.

No Yes

## Personal Details Complete For All Claims.

1
4
Partnership tax reference number
Your National Insurance number
2
5
Your date of birth  DD MM YYYY
Your daytime phone number
(It is often easier to clear up any queries on your claim 
over the phone.)  
3
Are you married or in a civil partnership? Put X in one box.
Yes No If No, go to question 4
If Yes, enter your husband's or wife's or civil partner's date of birth  DD MM YYYY

## Details Of Your Claim We May Ask For Evidence To Support The Details You Enter Here.

6
9
Has the business ceased? Put X in one box.
Enter the total partnership deductions from the payment
and deduction statements for the period since 
6 April 2014
Yes
No

•
£

7
10
Enter the date, between 6 April 2014 and now, on which 
either the partnership ceased or the accounting period 
of the partnership ended  DD MM YYYY
Enter the total of any other income you have received
since 6 April 2014 which has not had Income Tax
deducted, treated as deducted or treated as paid

•
£

8
For the accounting period ending on the date you have
shown above in question 7, please enter:

the gross business income, excluding VAT
•
1
£

We will normally send any repayment by cheque to you at the address shown on page 1. If you want to receive repayment in this way, please continue by completing the 'Statement of Consent by the partnership', starting on page 4. 

the total allowable business expenses and capital allowances

•
2
£

the net business profit  (box 1 minus box 2)
If you want the repayment sent to a bank account, or to someone else (a nominee), first complete 'Sending the repayment elsewhere' on page 3 followed by the 'Declaration'. Please also make sure that you complete the 'Statement of Consent by the partnership', starting on page 4. 

•
3
£

## Sending The Repayment Elsewhere A Nomination Here Relates To This Claim Only.

Would you prefer a repayment to go to your bank or building society or to a nominee?  
Fill in either (a) or (b) below.

(b) Send the repayment by cheque to my nominee, 
shown below.
(a)Send the repayment direct to the bank or 
building society account, as detailed below. 
Declaration Complete for all claims. False statements can result in prosecution.

I: - enclose all the **original** payment and deduction statements
- have kept copies of the payment and deduction statements
- authorise any repayment to be made to the person shown at (a) or (b) above, if applicable
- confirm that the information I have given here is correct and complete to the best of my knowledge and belief 
Signature Date  DD MM YYYY

## Statement Of Consent By The Partnership Complete For All Claims.

We must have this Statement of Consent signed by all the partners, before we can make any repayment.

If the partner is a company, a director or the company secretary should sign this Statement of Consent, under the company name. 

Please use this page, page 5 and any continuation sheets necessary to record all of the partners.

Full name and address of the partnership (use capital letters)
Name Address Postcode 

For each partner, show the allocation of:
-  **partnership profit** for the accounting period ending in the
tax year 6 April 2014 to 5 April 2015 - your accountant(s)
will be able to calculate each partner's share of profit, as
adjusted for tax purposes for the year; if you do not have an
accountant(s) please contact any HM Revenue & Customs
office for advice
-  **partnership deductions** shown in payment and deduction
statements since 6 April 2014

Partnership tax reference
Number of partners
Number of completed continuation sheets
Partner's name
Partner's tax reference Share of profit as adjusted for tax purposes for the year
Partner's signature
£
•
Share of deductions from payment and deduction statements
£
•
Partner's name
Partner's tax reference
Share of profit as adjusted for tax purposes for the year
Partner's signature
£
•
Share of deductions from payment and deduction statements
£
•
Partner's name
Partner's tax reference
Share of profit as adjusted for tax purposes for the year
Partner's signature
£
•
Share of deductions from payment and deduction statements
£
•
| Partner's name                                                 | Partner's tax reference   |
|----------------------------------------------------------------|---------------------------|
| Share of profit as adjusted for tax purposes for the year      |                           |
| Partner's signature                                            |                           |
| £                                                              |                           |
| -                                                              |                           |
| Share of deductions from payment and deduction statements      |                           |
| £                                                              |                           |
| -                                                              |                           |
| Partner's name                                                 | Partner's tax reference   |
| Share of profit as adjusted for tax purposes for the year      |                           |
| Partner's signature                                            |                           |
| £                                                              |                           |
| -                                                              |                           |
| Share of deductions from payment and deduction statements      |                           |
| £                                                              |                           |
| -                                                              |                           |
| Partner's name                                                 | Partner's tax reference   |
| Share of profit as adjusted for tax purposes for the year      |                           |
| Partner's signature                                            |                           |
| £                                                              |                           |
| -                                                              |                           |
| Share of deductions from payment and deduction statements      |                           |
| £                                                              |                           |
| -                                                              |                           |
| Partner's name                                                 | Partner's tax reference   |
| Share of profit as adjusted for tax purposes for the year      |                           |
| Partner's signature                                            |                           |
| £                                                              |                           |
| -                                                              |                           |
| Share of deductions from payment and deduction statements      |                           |
| £                                                              |                           |
| -                                                              |                           |
| Partner's name                                                 |                           |
| Partner's tax reference                                        |                           |
| Share of profit as adjusted for tax purposes for the year      |                           |
| Partner's signature                                            |                           |
| £                                                              |                           |
| -                                                              |                           |
| Share of deductions from payment and deduction statements      |                           |
| £                                                              |                           |
| -                                                              |                           |
| £                                                              |                           |
| -                                                              |                           |
| 1                                                              |                           |
| Deductions made from payment and deduction statements          |                           |
| 2                                                              |                           |
| £                                                              |                           |
| -                                                              |                           |
| Deductions made from payment and deduction statements from all |                           |
| continuation sheets                                            |                           |
| 3                                                              |                           |
| £                                                              |                           |
| -                                                              |                           |
| Total deductions shown in payment and deduction statements     |                           |
| (box 1 plus box 2)                                             |                           |

Finally, complete the 'Declaration' on page 3.