My accountant has advised me that she has not issued CIS Vouchers to our subcontractors for the last tax year as she was not clear that this was her responsibility.
I have deducted 18% from all my subcontractors which has been offset so I will be expecting a refund from R&C.
Can I issue one voucher to each of the subcontractors for payments from 06/05 to 05/07.
Jan
Jan Melia
Replies (2)
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CIS vouchers
You should issue a CIS voucher for each payment made but I believe that as long as the certificate does not cross tax years the revenue will accept one certificate per subcontractor for the whole year
Monthly Vouchers
The vouchers are not for each payment, a voucher is a total of all payments within a tax month. I think you'll find you should issue one per month and your client may get into the HMRC's bad books for not doing so by the 19th of each month.