Another CIS question

JodieR

Client incorporated on 1 April 2011. I'm just finalising his sole trader accounts to 31/03/2011 and there's a couple of small sales invoices which he only received payment for in June/July 2011 which had CIS deducted from them. Do you think I'm allowed to include the CIS in box 80 on the 2010/11 return or will I have to complete the self employment pages in 2011/12 just to get relief for these amounts? Will it even let me complete box 80 on the 2011/12 return if he's not traded during the period?

T.C.

I would say self-employment pages!

JodieR

Of which year? 2010/11 when he ceased trading or 2011/12 when he received the payment?

T.C.

CIS payments are 'logged' when the payment is received, so 11/12!