Administrative burden

Annual yield

Cost of scheme

Future of the scheme

Alternatives

Cost of scheme administration

Generally

Justification

Past and present

Responsibilities of HMRC

Statistics

Improving operation of the scheme, 2014 consultation and outcome

Generally

Gross payment status

Impact of consultation

Penalties

Returns

Verification

Overseas subcontractors

Overview

Payments

– see Payments

Penalty regime

– see Penalties

Registration

– see Registration

Regulatory Impact Assessment

Returns

– see Returns

Reverse premiums

Set-up costs

Statistics to April 2008

Tax deductions

– see Deductions