One of my clients is due to start using the CIS scheme.
I did used to deal with CIS when it was first introduced, but have not had much involvement since.
I understand about confirming the sub contractors status etc, however, when does the tax become due? When the invoice is received, or when payment is made to the subbie? Im guessing the liability arises when the subbie is paid, and then is paid with the paye on the same basis.
Tax is due when you pay the subbie and all tax deducted up to the 5th of each month is due to HMRC by the 19th (22nd online) together with any PAYE.
You will also need to submit a CIS return to HMRC by the 19th as well, which can be done online through Government Gateway or direct from the payroll if using 12pay (presumably ditto on Moneysoft)
I don't actually do the payroll, their accountant runs it, but I do know they use 12pay, although Im not sure if they have the CIS add on. I dont think it is that much anyway.
