Employing Other People

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Things to Consider:


Things to consider are: Terms, Hours/Jobs/Tasks, Rates of pay and Tax status – should you deduct 20%, 30% or have they been awarded Gross Status?

For the CONSTRUCTION INDUSTRY SCHEME (CIS) no subcontractor should ever be paid without “verification” from H M Revenue & Customs, so it is very important to always obtain: Name and Address, Date of Birth, National Insurance number and Unique Taxpayer Reference (UTR).