RTI PAYE FPS and CIS

RTI PAYE FPS and CIS

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Hi

I have been hunting, to no avail, for information regarding how to notify HMRC that the PAYE liability will be greater than the amount declared on the FPS due to CIS tax being withheld from subcontractors used.

It's quite clear on what to do when you have CIS tax deducted from you but not the otherway.

Does anyone have any thoughts on the matter?

Cheers

Replies (6)

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Tom McClelland
By TomMcClelland
26th Oct 2012 16:08

Picked up from CIS300

The client should also (already) be filing a CIS300, so HMRC will already have the information it needs to add the CIS300 and FPS submissions together to arrive at total liability.

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By stevenwarboys
29th Oct 2012 08:49

I was leaning to that train of thought but could find nothing from HMRC to confirm it.

 

So we know we just have to hope that HMRC can add up!

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By Vince54
02nd Nov 2012 17:41

As I understand it, notification wil be via the EPS (Employer payment Summary).  this return will also need to be made to notify HMRC of reductions in the expected PAYE payments owing to recovery of statutory payments (SMP etc).

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Replying to scalloway:
Tom McClelland
By TomMcClelland
02nd Nov 2012 18:10

EPS is suffered deductions only

Vince54 wrote:

As I understand it, notification wil be via the EPS (Employer payment Summary).  this return will also need to be made to notify HMRC of reductions in the expected PAYE payments owing to recovery of statutory payments (SMP etc).

 

The CIS figure on the EPS is only for deductions suffered. It does not include deductions applied to subcontractors.

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By FRE
08th Jan 2013 09:40

I hope they are not expecting taxable subcontractors to be paid through the payroll !

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Replying to Glennzy:
Tom McClelland
By TomMcClelland
08th Jan 2013 10:38

No, they aren't

FRE wrote:

I hope they are not expecting taxable subcontractors to be paid through the payroll !

subcontractors are filed on the CIS300, which might be handled by payroll software (many packages do handle it, including ours) but can of course be completely independent of payroll operations too. RTI filings should not include subcontractor. payments

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