SA tax form

Kieron Registered Posts: 24 New contributor 🐸
If a sole trader (builider) has already paid some tax throughout the year, where would this be shown in the self assessment - does it come under the CIS section or would he need to state yes to the question of him being employed. I am limited with the information I have got as this is for a third party and I am not involved, any help appreciated.


  • Bluewednesday
    Bluewednesday Registered Posts: 1,624 Beyond epic contributor 🧙‍♂️
    It depends, is this a payment on account that he has made or is it CIS tax deducted? No one can really tell you unless we know why tax was paid
  • Kieron
    Kieron Registered Posts: 24 New contributor 🐸
    I assume it is CIS deducted, almost certain it isn't paid on account...i know there are certain regulations/rules etc for CIS but I have never got involved in this area and the sole trader is slightly vague with this information he is able to provide me, he advises that basically he has had a payslip with the 20% tax deducted so I presume this is through CIS.
  • T.C.
    T.C. Registered, Tutor Posts: 1,448 Beyond epic contributor 🧙‍♂️
    If it is CIS tax deductions, then he will have payment statements from the contractor which will show the amount of tax deducted. The total of the tax deducted is then put onto the tax return where shown and this will be included in the tax calculation.
  • 111beckstar111
    111beckstar111 Registered Posts: 158 Dedicated contributor 🦉
    Unless he was employed and paid tax through PAYE, then you would have to fill in the employment details. If he had tax deducted and paid CIS (20%) then the figure paid would need to be entered in the CIS deduction part of the SA
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