What Happens If a Subcontractor Is Not Registered for CIS?
Quick Answer If a subcontractor is not registered for CIS, or their details are not correctly linked with HMRC, they will usually be placed on the higher 30% deduction rate. This is not a Centurion Payroll charge, it is a CIS deduction set by HMRC. Centurion verifies subcontractors using their name, National Insurance number and …
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