Hello and welcome to the site. Thank you for your question.You should set-off CIS deductions made from your main contractor against the CIS deductions you have made from your subcontactosr and pay the difference every month.This is explained in HMRC manual DMBM405970 (under Setting off company deductions - from 6 Apr 2002) here
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
thank you , an easy question , the HMRC representative was not interested in helping at all , 2 hours on hold then fobbed off in a minute . sent your self the £42 answered me in ten minutes , stress free , a real superstar!
If you are happy and there are no more issues I will appreciate if you would kindly rate/accept the service I provided to ensure I get credited for it.