To prevent the evasion of tax and social security contributions in the construction industry consequent on the use of self-employed labour, statutory provisions1 exist, the general effect of which is that, where a contractor2 makes a payment to a sub-contractor3 under a construction contract4 the contractor must deduct and pay to the Commissioners for Her Majesty's Revenue and Customs a percentage of the payment on account of tax5. If, however, the sub-contractor is registered with the Commissioners for gross payment, the payment may be made without deduction6. The Commissioners for Her Majesty's Revenue and Customs may by regulations make
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234