Cis Subcontractor Agreement

The subcontractor must verify this subcontractor before it can be paid under the plan. We will notify the contractor if this payment and any future payments to the subcontractor should be deducted. In this case, when a worker is presented to the contractor only by an agency and then carries out construction work in accordance with a contract with the contractor, the Agency is not a subcontractor. Under the plan, a contractor must, in certain situations, make a deduction when making a payment to a subcontractor as part of a contract covering construction work. Contractors should enter the subcontractor`s name, as indicated on our computer system, on the monthly return. When a worker is provided by or through an agency to a contractor and performs work pursuant to a contract with the Agency, the agency supplying the worker is a subcontractor, as long as it is the contractor. The contractor must always apply the system when making payments to the Agency. It is a knowing offence for a subcontractor: if you are applying to be registered as a subcontractor, you must do so before starting your work in the UK. Otherwise, your contractor will have to make deductions at the higher rate of your payments. Under the most recent legislation, it is the contractor, not the subcontractor, who must register for the plan. CIS contractors can use the government`s online construction industry scheme (CIS) to submit their monthly returns and check all subcontractors who work for them. Contractors who wish to employ subcontractors for all types of work may use cis, including subcontractors, who are asked to provide construction preparation, transformations, dismantling, construction work, repairs, decorations or demolishers. That was in the last two years of taxation.

When this subcontractor was last paid in November 2013, he was eligible. No replacement forms should be used. If a form has been lost or misplaced, ask us for another form. However, contractors must prepare their own deduction returns for subcontractors whose deductions have been made. Paragraphs 3.15 and 3.16 and Appendix E provide additional information on this issue. The subcontractor may ask the subcontractor to justify the direct cost of the equipment. It is a good practice for a contractor to give a payment card to a subcontractor when the payment is gross, but there is no obligation to do so. This section explains what needs to be done before payments can be made to subcontractors and how payments are made. Under the plan, a counter does not reduce the payment from which the deduction is to be made and is a payment from the contractor to the subcontractor.

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