What is the difference between CIS deducted and CIS suffered?

What is the difference between CIS deducted and CIS suffered? They are the same money from two sides. The contractor deducts it; you, the subcontractor, suffer it. On 2025-26 tax returns, a sole trader enters the year's total in box 38 (short pages) or box 81 (full pages). It is the same money seen from the other side. The contractor deducts it from your payment and pays it to HMRC; for you, the subcontractor, it is a deduction suffered, and it counts towards your own tax and National Insurance. On the 2025-26 paper forms, in box 38 of the short self-employment pages (SA103S) or box 81 of the full pages (SA103F). Your income before the deductions goes in as turnover. Year to date: the running total of CIS taken since the tax year began on 6 April. A limited company enters its year-to-date total of CIS deductions suffered on its Employer Payment Summary each month. Read the full answer, with every source, at rightotax.co.uk.