I have made the MTD report as a self employed builder working under CIS scheme.
How or when will HMRC account for the CIS deducted when working out the tax due?
Hello @samlucescu
CIS should have nothing to do with MTD ITSA as it is recorded on your balance sheet
MTD ITSA is worked out based on your turnover (profit and loss)
Hi. You report the CIS tax deducted from you at the end of the tax year in the final adjustments section of the MTD Workflow.
You can also claim Pension Contributions Relief, Writing Down Allowances etc. in this section before submitting your Final Declaration as your Tax Return.