
Does a sole trader pay CIS?
22 February 2021
By EEBS
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22 February 2021
By EEBS
Payments to a sole trader (assuming we are talking about a self-employed construction worker within the UK) will be subject to CIS deduction if he is paid by a business that is obliged to operate within the CIS. He will not, for instance, be subject to CIS deductions if he works for an end client whose main business is not construction.
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