Record CIS payment to HMRC

Each month, pay HMRC the CIS tax you deduct from your subcontractors. The payment deadline is the 22nd of the month, or by the 19th if you're paying by post.

When you pay a subcontractor, we record the amount owed to HMRC on your CIS Tax Liability Realised (2502) ledger account.

Once you pay HMRC, record the bank payment against the CIS Tax Liability Ledger account. This brings your reports accurate and your bank balance up to date.

Record the payment

1. From Banking, open the required bank account.
2. Choose New Entry, then Purchase / Payment.
3. Choose Other Payment, then enter the date for the payment.
4. Enter the total amount paid to HMRC for the period.
5. For the Ledger Account, choose CIS Tax Liability Realised.
6. Choose No VAT for the VAT rate.
7. Select Save.

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