CIS - Supply Only Invoices

AnyPotts
AnyPotts Registered Posts: 12
Hello

I have an invoice received from a CIS Sub-Contractor for Supply of materials only (and no labour).

Do I need to record it as CIS Material Cost so that it appears on the CIS Return, with nil amount deducted?

Or do I enter it to a normal material nominal (so that it does not appear on the CIS return at all)?

I can't get a definitive answer from the HMRC guidelines

Comments

  • douglasstroud
    douglasstroud Registered Posts: 222
    First of all you need to make sure that the invoice is correct and it does relate to only materials, it is down to the contractor to make sure this is right as if not it will be them who are liable to pay the tax.
    If you are happy that the material element is correct then include on the CIS return as materials with no deductions
    AnyPottslivintiv
  • AnyPotts
    AnyPotts Registered Posts: 12
    thank you doug
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