Use this report if you act as a principal contractor. It lists each payment in the period, the deduction rate, the RCT deducted, and the net amount you paid.

Open the report

1. Open the report:
   • If you're using Accounting Start, go to More, then Reports.

   • If you're using Accounting Plus, go to Reporting.

2. In Relevant Contract Tax reports, select RCT deduction summary.

Filter the results

1. Enter the From and To dates.
2. Select Calculate.
3. Use the search box to find a supplier or reference.

Export the report

1. Select Export.
2. Choose your format and download the file.

Understand the columns

• Payment date: date of the payment
• Supplier: subcontractor you paid
• Reference: payment or bill reference
• Deduction rate: RCT rate applied to the payment
• Amount liable for RCT: amount used to calculate RCT
• RCT deducted: RCT you withheld
• Amount paid: net amount paid after RCT