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Umbrella CIS and self employment

Umbrella CIS and self employment

I have a client who is a self employed, and for the last few months he has been paid through Umbrella Companies. The first one is treating him as an Employee, they deduct PAYE and NIC and the second one is providing him with payslips but they deduct CIS no PAYE and NIC.
How do I declare this on his SA Tax return- Employment with the first one and self employed for the second company.
Sorry, this Umbrella company accounting is new to me and I want to make sure I am doing the right thing.
Many thanks


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13th Jan 2018 23:58

Did he get a P60/P45 from the second?

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14th Jan 2018 12:21

Yes, employment for the first, self employment for the second. You can get payslips with CIS but more importantly you should have the monthly deduction statements from the contractor.

Obviously account for the CIS paid on the tax return.

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