ESM10004A - Basic principles: off-payroll working: from 6 April 2021: Construction Industry Scheme and off-payroll working
Where payments are subject to PAYE under Chapter 10 (tax) / Part 2 (NICs) you do not need to consider the Construction Industry Scheme (CIS). If the off-payroll working rules do not apply, the party receiving the worker바카라 사이트™s services must then consider whether tax needs to be withheld on payments under the CIS rules. If the party receiving the worker바카라 사이트™s services is small under the off-payroll working rules, then the worker바카라 사이트™s intermediary would be responsible for determining whether the off-payroll working rules apply. Where Chapter 10, Part 2 ITEPA 2003 does not apply because the client is a small non-public sector organisation, the client will still be required to consider whether tax needs to be withheld on payments to the worker바카라 사이트™s intermediary under the CIS rules.