Tax & accounts for sub contractors

Any contractor that you work for must determine whether or not you are to be treated as employed or self-employed for every contract. If you are an employee for the contract, the contractor will need to operate a PAYE scheme whereby tax and National Insurance Contributions will be deducted from the payments made to you. If you are self-employed, HMRC will register you as a sub contractor under the CIS scheme and they will set you up to receive payments ‘under deduction’. This means contractors must make a deduction of tax at 20 percent (30 percent for unverified sub contractors) from the labour element of their invoices and pay it over to HMRC.

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Sub contractors accountant services

Tailored tax and accounts for Sub contractors Self-employed Individuals, Partnerships, and Limited Companies.
NMJN sub contractors accountants and tax advisers will:


Determine your status as a subcontractor or employee, (or both) and register you with HMRC accordingly.


Verify you with HMRC on behalf of your contractor.


Manage and organise your business records.

Tax return

Prepare your end-of-year self-assessment tax return and calculate your tax liability/ refund where applicable.

NMJN - Sub Contractors Tax Advice & Accountants

NMJN Accountants Limited

Regardless of whether you are the main contractor or the sub-contractor, NMJN Accountants Limited in Worksop can help you keep your CIS affairs in order. Full information on the CIS Scheme / Construction Industry Scheme.