PAYE20140 - Employer records: set up employer record: PSC scheme - employees and subcontractors

 

• Use PSC scheme type when
• A contractor in the construction industry makes payments to a subcontractor

And

• As an employer they have employees liable to PAYE deductions

And / or

• As an employer they provide benefits and expenses that are liable to Class 1A NICs

Note: When setting up a new PSC scheme you must enter a ‘Date Notified’ which is the date you received the information to create the employer record.