I have a client who was fairly bad with paperwork and keeping track of subcontractors payments (surprise surprise) he has since got to grips with it all and now reports it weekly to me.
I got bulk figures from him last month for the whole year to date so i reported it in the 5th March CIS return rather than seperate it out
HMRC have called saying they want the figures seperated into months so they can apply penalties. As he is always in credit with HMRC with CIS tax deducted he never actually had to pay money to them each month for the subbies tax theres no actual loss to HMRC apart from the info being late but still within the tax year in question
can they insist this is seperated? i always thought that as long as it was caught up by 5th April and all tax paid by 19th April then theres no harm done