CIS returns

PGM

Sorry.. I'm finding the HMRC website almost as unhelpful as the HMRC people.

We're registered as a CIS Subcontractor, what returns do we need to make, and what are the deadlines?

Reading the website, the returns seem to be focused around contractors.

Complicating matters; we haven't had CIS paperwork from either of the two customers which have made deductions..

thanks you

JodieR

Subcontractors don't need to file CIS returns.
All you do is include the gross amount of the invoices raised in the turnover box on the self employment pages of the personal tax return and the amount of CIS deducted goes in a box at the very bottom of the self employment pages so that is can be subtracted from the total tax due. Just remember though that the amount that you put in the CIS box needs to be the amount of tax which had been deducted from payments made to your client between 6 April and 5th April regardless of when the invoices were raised or when your client's accounts are drawn up to.

JodieR

Or if your client is a Ltd company it's all covered in a thread from a week or so ago.

PGM

JodieR wrote: »

Or if your client is a Ltd company it's all covered in a thread from a week or so ago.

It's Ltd, but many thanks for the info, I'll find the thread.