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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.547ZA Construction industry scheme—application by HMRC of sums deducted on account of tax from contract payments
Commentary

E5.547ZA Construction industry scheme—application by HMRC of sums deducted on account of tax from contract payments


Personal and employment tax

Where sums are deducted on account of tax from payments made to a subcontractor that is a company and paid over to HMRC, the amounts paid are applied by HMRC against liabilities in the following order1:

  1. Ìý

    •ÌýÌýÌýÌý against any liability of the subcontractor for primary (employee) Class 1 national insurance contributions on earnings paid to its employees in that tax year

  2. Ìý

    •ÌýÌýÌýÌý against any liability of the subcontractor for secondary (employer) Class 1 national insurance contributions on earnings paid to employees in that tax year

  3. Ìý

    •ÌýÌýÌýÌý against any liability of the subcontractor for income tax deducted under PAYE from its employees' earnings for that tax year

  4. Ìý

    •ÌýÌýÌýÌý against any the liability of the subcontractor for student loan deductions from employees' earnings paid

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