If you are a limited company or a self-employed acting as a subcontractor and have had deductions taken from your Construction Industry Scheme (CIS) payments, this guidance note sets out how you can capture this information for this tax year/ tax periods.
The CIS feature must be enabled to view this report.
Step 1.
Navigate to the Tax > CIS > Suffered report menu.
Step 2.
Enter the start date and end date of the tax period you need to run this report for. Just be aware that if you are matching this report to your EPS return from payroll - Payroll > RTI > File EPS, which always displays Year to Date (YTD) numbers from the start of the current tax year as per HMRC requirements, you would need to give the end date for the report as the end date of the tax period you are in.
Example
You wish to see the breakdown of EPS figure as at 10th June 2019:
Step 3.
You will see details of CIS deduction made, by invoice, by contractor, for the period you have run the report for. Summary of the deduction is shown on the top left-hand corner of the report.
Step 4.
Click the Download PDF button in the top right to keep a copy of the report for your records.
Please note: The report cannot currently be submitted directly to HMRC, however, if you also use Open Payroll an EPS can be submitted to HMRC showing the YTD CIS deductions from payments.