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Hi Gina,
The CIS deductions suffered by your client should be reclaimed on the P35 payroll year end return. If he does not operate a payroll scheme for his business, as you say, there's a section on the SA tax return.
You don't mention which software you're using - but we create a 'bank' account for CIS suffered and 'pay' the cis element of the customer invoices using this 'bank', as each deduction certificate is received.
This account will then be in debit by the value of the cis suffered. This gives you a clear amount to enter onto the tax return. After the year end, we would enter a 'bank' payment to drawings. The opening balance adjustments will clear out the drawings account in the usual way . This also leaves the 'CIS suffered bank account' at nil, ready for the coming year.
Hope this helps :-)
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