Guidance/Instructions to Schools

GUIDANCE/INSTRUCTIONS TO SCHOOLS

The Construction Industry scheme ensures that some tax is withheld at the point of payment. If we pay someone ‘gross’ when it should be ‘net’ and this is later discovered by HMRC, the Council are liable for any underpayment plus interest and penalties – these charges will then be passed onto the school responsible for employing the (sub)contractor.

CHECK YOUR RECORDS BEFORE SENDING OUT THE LETTER/FORM:

1) Only send the letter and form out to your subcontractors/contractors if you do not have this information i.e. company Unique Tax Reference and Co. Reg. Number/ Contractors NI number.

2) If you have this information already can you email or fax it to Nick Jarvis: Email: [email protected] Phone: 020 7641 2825 or 01925 465 166 Fax: 0207 641 2348 or 01925 465 064

SENDING OUT THE LETTER AND FORM:

1) Send the letter and form to all your subcontractors/contractors asking them to return the completed form to you ASAP (allow about 3 weeks for a response).

2) If no response is received after 3 weeks please chase them by sending out the form again – presuming no response please contact for advice.

RECEIVING COMPLETED FORMS:

1) Please email or fax the forms to Nick Jarvis so that he can verify details with HMRC and update the Council’s records.

EMPLOYING CONTRACTORS IN THE FUTURE:

1) Ask all (sub)contractors who have not worked for your school before to complete the attached form and email or fax a copy to Nick Jarvis.

FURTHER ADVICE/GUIDANCE:

If you require any further advice or guidance please do not hesitate to contact Nick Jarvis.

Email: [email protected] Phone: 020 7641 2825 or 01925 465 166