Construction Industry Scheme income via HMRC CMS interface

The request was successful.

Dear HM Revenue and Customs,

For the purpose of this request, im referring to information where :a person is: a sole trader / sub contractor, operating as an individual, verified, and has 20% tax deducted at source and all submitted on an annual SA and where the sub contractors Contractor is/has been compliant, monthly returns, verified status etc..

Can you provide (if any) specific information on the annual income figure given (via the CMS interface)

To explain my meaning further, I’m looking for information available as to:

Would this income be routinely available when a standard calculation request is made by CMS or would this fall under the scope of something other, therefor a particular request for it would need to be made for this type income to be accessed

Please can you provide any information as to When/if the annual figure is requested from the CMS, for the purpose of a CM Calculation, is the figure supplied before or after: the CIS amounts deducted by the contractor, the sum of claimable expenses claimed, any personal allowance relief, the amount of tax paid/payable, the amount of any over payment of CIS deductions and the excess is reclaimed.

Thank You

Yours faithfully,

Kate Glover

foi.team@hmrc.gsi.gov.uk on behalf of Central FOI Team, HM Revenue and Customs

Our ref: FOI2020/00205

Dear Kate Glover,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 28th January which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
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on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Kate Glover,

I am writing in response to your request for information, received 28th
January.

Yours sincerely,

HMRC Freedom of Information Team