Paying a sub-contractor under the cis scheme

[weaverk]

Can anyone help please!

We are a small Ltd construction company and are registered under the CIS scheme. We have received an invoice and paid a sub-contractor after verifying them with HMRC and deducting 20% tax, however we are not sure how to deal with them in the accounts.

We are using Sage instant accounts V16

Thanks

[Clare@InTouch]

The net payment goes to your purchase ledger
The CIS element goes to PAYE

If you're putting it in as a purchase invoice then add it in gross, then do a credit note for the CIS to PAYE.