HMRC’s updated its construction industry scheme guidance CIS 340, which notes how CIS payments and deductions should be reported to HMRC for individual traders and partnerships, as follows:
individual traders should report on the self-employed supplementary page of their Self-assessment SA103S or SA103F; and
partnerships should report on the partnership return SA800 and each partner’s individual partnership supplementary page SA104S or SA104F.
CIS payments and deductions must not be reported on the supplementary employment page SA102 as they are not earnings from a ‘contract of employment’.
HMRC’s updated its construction industry scheme guidance CIS 340, which notes how CIS payments and deductions should be reported to HMRC for individual traders and partnerships, as follows:
individual traders should report on the self-employed supplementary page of their Self-assessment SA103S or SA103F; and
partnerships should report on the partnership return SA800 and each partner’s individual partnership supplementary page SA104S or SA104F.
CIS payments and deductions must not be reported on the supplementary employment page SA102 as they are not earnings from a ‘contract of employment’.
