From 6th April 2015 the construction industry scheme will require contractors to provide quarterly reports to the Her Majesty’s Revenue and Customs (HMRC) for payments that they make that do not show up on their own PAYE.
This will help HMRC identify genuine self-employment participants and those falsely operating under the self-employed status.
In the event that HMRC do identify payments to someone operating falsely under the construction industry scheme where 20% is deducted, then the employer could be made liable for the discrepancy in tax and NIC.




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