CIS Tax Return: What Goes Wrong Between the CIS Statements and the SA100
Every self-assessment season, the same file turns up on a reviewer’s desk. A CIS subcontractor, turnover somewhere around £60,000, a folder of deduction statements, a bank feed, and a refund that looked straightforward until somebody added it up. The statements say £9,400 was suffered. The ledger says £7,850. Nobody can explain the difference; the client […]