I have a client who up to 31/03/13 was self employed then converted to limited company of which he is the sole director & employee.
Some of his work falls under CIS
When he was self employed he gave his contractors the necessary details but since he changed to ltd co he has not given them any new information so they are still deducting 20% CIS on his personal details.
All invoices since 01/04/13 have been raised on the ltd co & all payments received since 01/04/13 have been into the ltd co account.
As we are coming to payroll year end I just wanted to check, should the CIS deductions be claimed back through the ltd company PAYE scheme or on his personal self assessment
