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My husband is self employed but last year did some work for an interior design company fitting bathrooms and flooring adhoc. Later on in oct 2022 they messaged to say their accountant said they needed to go CIS registered from that month so needed everyone’s details . This was fine and deductions made after that ( never received pay slips though) 

stopped working for them early January and today received email saying they should have taken CIS previously so he had been over paid. Can they state should have paid CIS before they even registered??

this is what was written

Please be advised that after an external review by our new accountant, the invoice(s) reproduced below are judged to have fallen within the scope of CIS. Where payment has been made gross or the incorrect deduction rate applied an overpayment is indicated below. HMRC has been notified of the overpayment and we advise that you enter the amount received into your tax return.

Edited by morgan8080
Missed some info
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