Thank you for following up, Gonzosgone.

Yes, I appreciate the details you've given us about this.

The CIS suffered summary would show the CIS deductions withheld by contractors. Since it included the journal entry you created for HMRC payroll liabilities, I suggest you consult an accountant for additional guidance on how to properly account the journal entry. 

That being said, there may be additional accounts that needs to be debited and credited to clear the balance sheet while making sure your reports for CIS suffered are accurate. 

Post your concerns or click the reply button for any follow-up questions. I'll keep an eye on your response. Have a great day.