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CIS deductions and final accounts.

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Hello.

Can someone please help me answer a question regarding a sub-contractor?

His employer is making 20% CIS deductions on his pay.

I am compiling his final accounts. It's the first time I have compiled a set of accounts for a CIS paid sub-contractor and need to double-check I have recorded the CIS deductions correctly.

At the moment I have entered the full (net) pay as a credit entry on the statement of profit and loss section of the ETB, with the CIS deductions showing as a debit entry on the statement of financial position of the ETB.

Are my entries correct please? A part of me thinks that I should show the net wage and no CIS deductions.

Thank you for taking the time to read my first post here as a newly licenced member.

Kindest Regards

Steve

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