A UK-based individual provides services to UK company

Hello, Situation: A UK-based individual provided consultancy services related to M&A deal to a VAT-registered company also based in the UK. Questions: 1. What documents does the individual need to provide to the company for the consultancy services (for CT purposes)? 2. What taxes, if any, does the UK company need to pay when making the payment tu UK-resident individual person for the services provided? Many thanks for your reply.

Hi ,
 

This is a Pay as you earn question, as they are asking about what takes need to be deducted paid when paying a contractor’s  . Thank you .