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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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The Scheme: subcontractors: higher rate of deduction for un-matched subcontractors

The higher rate of deduction is 30%. This rate was fixed by Statutory Instrument SI2007/46. Contractors must apply the higher rate of deduction to those subcontractors that they have been unable to verify with HMRC.