Following the introduction of the new CIS scheme in Apr 07, the vouchers have all been replaced by payslips/monthly statement of earnings. In the past, when a tax return was submitted, we would have attached the CIS vouchers as proof of CIS tax suffered, although it appears that even in the past, it was not mandatory that tax returns be accompanied by the vouchers, except where the tax office did not receive their copy of the voucher.
For the current year 2007/08, when we submit the tax return, do you need to send the payslips/statement of earning along with the tax return? Having reviewed some of the statements of earnings issued by some contractors it appears there is no consistency in the format or frequency of their issuance as some of them have issued monthly, weekly, or fortnightly. Therefore it would be a job of huge logistical proportions if we were to summarize and submit all the 52 statements of earnings issued over a period of a year for each subcontractor. Furthermore, having reviewed the guidance notes for the completion of the SA tax return as well as the SA2008 tax Return guide, we have not seen mentioned anywhere that these payslips should accompany the tax return. If we have missed the note anywhere, we would be grateful if anyone could point us to the right direction.
Assuming a contractor failed to return details of all the subcontractors on their monthly return, although he might have issued payslips for those periods, will it be acceptable to the tax office if we send in the payslips covering the missing periods?
Any answers will be hugely appreciated.