Are you a Contractor under the Construction Industry Scheme (CIS)?
If so, you’ll be used to submitting monthly CIS returns to HMRC and making a declaration of all the tax deducted from your subcontractors during the month in question.
You may even use subcontractors who are registered for gross payment status, whereby you don’t make any deductions for tax.
It is a common misconception that any gross payment status subcontractors can be omitted from your CIS returns – this is incorrect; all subcontractors must be declared, regardless of their tax status.
If you would like any further information on this, please do not hesitate to contact me on 01733 372684 or by email at firstname.lastname@example.org – I’ll be delighted to help.