Paying contractors or working as a contractor?

From 1 April 2017, the way some contractors pay tax on schedular payments has changed, giving them greater choice and helping them get their tax right. Schedular payments are specified payments contractors receive for certain types of work. Income tax is deducted before the payment is made to the contractor.

Contractors who don’t receive a type of schedular payment listed above can now opt into the schedular payments rules with the agreement of their payer.

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