Sub Contracter and Contracter in same year

mrsthrifty_2

I was ready to complete online and was using paper SA form as a guide and dont really know the answer to this
OH was a sub contracter for part of the year and had tax deducted @20% , he then moved on to contracter and deducted and paid tax for the sub contracter working for him.
question 79 on the paper form about deductions and tax taken off
is this what he has paid for his sub contracter or what he was deducted by his contracter when he was sub contracter ??

I have assumed what he has deducted and paid for his sub contracter as I cant see anywhere else where this amount is taken into consideration as money out if so will what he was deducted and paid by his contracter be showing as a credit in his account and be took into consideration at the end calculation?

any help would be appreciated so i can complete this asap in the morning

Elaine_Wilson

The tax deducted at source box 79 is for the money deducted from his earnings. This figure is then treated as a payment on account of his overall liability.

The tax he deducted from his subcontractor is nothing to do with his own tax. He should claim a deduction from profits for the gross amount payable to the subcontractor. This goes in box 17 on the full self employment supplement. Although part of it was paid to HMRC rather than the subcontractor it still counts as if it were all paid to the subbie.