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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

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.