PAYE20140 - Employer records: set up employer record: PSC scheme - employees and subcontractors

 

  • Use PSC scheme type when
  • A contractor in the construction industry makes payments to a subcontractor

And

  • As an employer they have employees liable to PAYE deductions

And / or

  • As an employer they provide benefits and expenses that are liable to Class 1A NICs

Note: When setting up a new PSC scheme you must enter a 바카라 사이트˜Date Notified바카라 사이트™ which is the date you received the information to create the employer record.