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Posted Sat, 25 Nov 2023 10:34:40 GMT by Stevenstill79
Hi, self employed with utr, I'm providing construction services labour only, the company I'm working for are paying me without tax deductions, they insist I can just pay it myself ??please advise
Posted Wed, 29 Nov 2023 07:33:27 GMT by HMRC Admin 25
Hi Stevenstill79,
Please have a look at the guidance for the Construction Industry Scheme (CIS).
If the nature of your work is covered by the Construction Industry Scheme and the company is a registered contractor withing th CIS scheme, then they should be deducting tax from your payments.
If you are not registered as a sub contractor, then tax is deducted at a higher rate (30%) than it would be if you were registered (20%).
If you do not meet the criteria for the CIS, then they do not have to deduct tax from your payments.
Construction Industry Scheme (CIS)
Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)
Thank you. 

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