Establishing rate of tax deduction

Commentary – Royse on Construction Industry Scheme 2.3.1

General principles

Commentary – Royse on Construction Industry Scheme 2.3.1

Gross or net

Commentary – Royse on Construction Industry Scheme 2.3.1

HMRC, to

Cheques/cash

Commentary – Royse on Construction Industry Scheme 2.5.1

Due dates

Commentary – Royse on Construction Industry Scheme 2.5.1

Interaction with PAYE real time information

Commentary – Royse on Construction Industry Scheme 2.5.2

Online

Commentary – Royse on Construction Industry Scheme 2.5.1

Indirect

Commentary – Royse on Construction Industry Scheme 2.3.3

On account

Commentary – Royse on Construction Industry Scheme 2.3.1

Quarterly

Commentary – Royse on Construction Industry Scheme 2.4.7

Remittance advice example

Commentary – Royse on Construction Industry Scheme 2.3.2

Retentions

Commentary – Royse on Construction Industry Scheme 2.3.4

Unpaid tax

– see Recovery of unpaid tax

Verification before

Commentary – Royse on Construction Industry Scheme 2.3.1