Summary
Any Construction Industry Scheme (CIS) tax deductions you make from subcontractors must be paid to HMRC each month. You must pay this by the 22nd of the month, or by the 19th if paying by post.
Description
Your monthly CIS Return shows the total tax deducted from your subcontractors. When you run the return, this amount is automatically transferred to the CIS Tax Liability nominal code, 2102 by default, ready for you to pay. Once you pay HMRC you should post a bank payment to record the payment in your bank account and clear this liability.
Resolution
TIP: To check the amount due to HMRC for a particular month you can view the CIS Return archive.
- On the navigation bar click Bank accounts, then click the Payments arrow, then click Bank payment.
- Enter the following information:
Bank Date N/C Net T/C Tax The bank account you pay HMRC from. The payment date. CIS Tax Liability, 2102 by default. Gross amount T9 0.00 - Click Save, then click Close.
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