SA100 and CIS

LMS123

I recently submitted a SA100. I am CIS registered and also work as a sole trader. I declared the gross CIS payments together with CIS deductions in the Employments section.
But I also included the gross CIS payment together with my sole trader turnover in the self-employment section as the form is asking for TOTAL income from ALL sources. I assumed that the CIS gross payment would be deducted from my sole trading as I had already paid tax on the CIS earnings.
The HMRC calculation has added to 2 together as Total income received. In order words, my gross CIS earnings has been included twice, thereby increasing my turnover and therefore the tax that I owe.
I now assume that the CIS payments should only have been included if I had gross payment status. Is that right? If so, should I just amend the SA100 by not including the CIS gross payment?

Dazed_and_C0nfused

Why did you include CIS income on an employment page?

LMS123

Hi. I included it in the employment section as I didn't have gross payment status and I could declare the CIS deductions in that section. There was no other section that allowed me to enter the CIS deductions if I remember rightly.

Dazed_and_C0nfused

CIS is for people running their own business, you need to complete the self employment pages (unless yo sure in a partnership)

The self employment page has a box for CIS tax deductions.

If you weren't paid as an employee in that tax year then an employment page isn't needed.  

If you were paid as an employee, say from a job you had before starting your own business, then you will need to complete an employment page for each employment you had.  CIS isn't employment

LMS123

OK. I get that now. I assumed, wrongly, that CIS payments that had deductions were akin to being employed.
Would I be ok to amend my SA100 even though HMRC have accepted it? I only submitted it a couple of days ago.

LMS123

Also, do I include the CIS gross payment in my turnover? I would think so.

Dazed_and_C0nfused

Yes you can amend it (assuming it's for 2019:20 or 2020:21).

And yes you include the gross income before tax in your turnover.

LMS123

Hi again. I've tried to amend the Employment section to get rid of it but it says I must delete that section. However, there's no delete button the Employment section. It says it's on the bottom right hand side of the page but there's nothing there!

LMS123

Panic over. Sorted! Thank you so much

[Deleted User]

LMS123 said:

Panic over. Sorted! Thank you so much

Did you enter the tax deducted in the correct box on the self employment section - the CIS deduction box?