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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: SI2007/46

This Statutory Instrument states that for the purposes of S61(1) FA04 (deductions on account of tax from contract payments) the relevant percentage is;

  1. 20% if the person for whose labour (or whose employees’ or officers’ labour) the payment in question is made is registered for payment under deduction, or
  2. 30% if the person is not so registered.