CIS Summary report - Subtotals
Add subtotals per subcontractor on the CIS Summary to make it easier when completing CIS return. The CIS summary report groups the details of individual items by subcontractor, but does not give a subtotal. Thereofre to complete the HMRC return you are required to wither manually added up or take to CSV and add subtotals.
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It also includes the VAT in the Totals. Which you have to correct manually.