Managing CIS tax taken on sales invoices

Hello,

I need some help with the CIS too.

So far I understand:

when you create invoice for your customers in gross it will be
Dr Debtors
Cr Sales

on receipt of money
Dr Bank
Dr CIS deductions (so far I have been entering them as 1202 Proprietors Drawings Account)
Cr Debtors

If I am the person sub-contracted (I am a self employed too) what do I do next with the 1202 account? What happens to it?

Thank you