UK Ltd Company Director & CIS

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Hi

I am going around in circles so hope somebody can help.

My son has a Ltd Company. My son is a carpenter. In the last year he has been working as a subcontractor for other carpentery companies and they have been paying my sons company less the 20% CIS, so in his company accounts he has only been receiving income as NET.

I have created all the invoices using quickbooks and it shows the company has a CIS sacrifice of about £2000 and sitting in the account is the NET income from the contractors. So at the moment my son has received none of the money as it's sitting in the company account. I was about to setup payroll and pay my son upto £8164 but do I need to enter the gross amount or the net amount as because the other company has deducted the CIS my sons company only received the NET Income.

I know this should not be too hard to workout but these CIS/ Subcontractors/Contractors etc are what is confusing me to probably a very simple problem.

Thanks

Jo
 

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