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Important changes to Construction Industry Scheme April 2007

The new scheme places greater emphasis on Employment Status and Verification (for tax purposes) of all Sub-contractors

Existing Sub-contractors (those paid by Denbighshire County Council within the past two years) will not need Verification, but may be presented with an Employment Status questionnaire.

All new Sub-contractors will need to satisfy the Council with regard to their Employment Status, and will need to give the following information in order that they may be Verified by H.M. Revenue and Customs :

Unique Trading Reference (UTR)
Company Name (as registered with H.M. Revenues and Customs)
N.I. Number and/or Company Registration Number

Failure to do so may result in late payment, or H.M. Revenues and Customs instructing the Council to deduct tax at the higher rate

Full details are available on the HMRC website : http://www.hmrc.gov.uk/new-cis/