The Construction Industry Scheme affects businesses involved in construction — either as contractors or subcontractors. It also affects businesses that aren't part of the industry, but which spend large amounts on construction work. The Construction Industry Scheme sets special rules for how tax and National Insurance contributions are dealt with when paying subcontractors.
“You may find it best to deal with as much as possible in writing, through your accountant, rather than having telephone conversations or unaccompanied meetings with the tax inspector”
With 7m searches per month, Scoot operates the UK's largest online business directory network. Scoot is part of the US-based Web.com family, leading provider of internet services and online marketing solutions for SMEs.