One of our client uses an advance system where they advance the weeks wages (or part of the weeks wages) each week to several staff members. These advances are then shown as deductions on their payslips, so the net pay balances back to clear the amounts each week.
These are purely internal adjustments and aren’t related to CIS or materials, so they shouldn’t be included in any CIS statements. However, when we ran the year end process, it come to light these deductions were incorrectly added back into the gross figures, which has resulted in overstated earnings being reported for the subcontractors.
