I do annual self-assessments for a client who works under CIS. I have chased him numerous time to get his figures to me so I can get his repayment back but he keeps telling me he has payslips missing as the company never issued them. Bit of a difficult situation here as he cannot get hold of the company. Do you think he should submit figures and work his net back to gross just for CIS tax hoping there were no other deductions?