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CIS - total payments

When completing CIS sub contractor payments online, what goes in the "total payments made..." box.

When completing CIS sub contractor payments online, what goes in the "total payments made..." box.  Is it the gross amount invoiced (less Vat) or is it what was actually paid to the sub contractor?

Myself and my colleague came up with different answers.

Thanks.

 

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23rd Oct 2018 16:29

I vote Gross, exc VAT.

Actually paid to the subcontractor ? After tax ? How is that gross in any sense of the word ? Unless the invoice was for £180, obviously ........

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By DJKL
to lionofludesch
23rd Oct 2018 16:41

Surely whether it is a gross depends on the verification process.

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to lionofludesch
24th Oct 2018 12:26

VAT registered and subject to 20% CIS, labour only gross and net will be the same. Having said that, I use Moneysoft where gross is VAT inclusive, and VAT entered separately.

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to SteLacca
24th Oct 2018 12:32

You can alter that in the settings, though.

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23rd Oct 2018 16:58

Thanks peeps.

This is our first CIS return and have now verified a few sub contractors and so do understand the gross status etc.

It was more whether the amount that should appear in the first box for "total payments made....", should be the total amount invoiced less Vat. Regardless of whether they had gross, standard or higher rate status.

So HMRC could see what each contractor actually invoiced in total and not what was physically paid through the bank to each sub contractor.

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to Samtyler
23rd Oct 2018 17:24

Samtyler wrote:

Thanks peeps.

This is our first CIS return and have now verified a few sub contractors and so do understand the gross status etc.

It was more whether the amount that should appear in the first box for "total payments made....", should be the total amount invoiced less Vat. Regardless of whether they had gross, standard or higher rate status.

So HMRC could see what each contractor actually invoiced in total and not what was physically paid through the bank to each sub contractor.

I agree with Lion, its the amount before deducting CIS, but excluding VAT

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23rd Oct 2018 20:36

Thanks everyone.

I thought gross too, so I’ll go with that.

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