As the name suggests this tax applies to those that work in the construction sector. If you are a contractor and make payments to sub-contractors, you must be registered through this scheme.

If you are a sub-contractor, you do not need to register with the scheme, although if you do not, the tax deductions made at source by the contractor will be at a higher rate. Our knowledgeable team explain the various aspects of this tax and ensure that you are correctly registered with HMRC