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CISR13080 | The Scheme: subcontractors: standard rate of deduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

The standard rate of deduction is 20%. This rate was fixed by Statutory Instrument SI2007/46. Contractors may only apply the standard rate of deduction to those subcontractors that they have verified with HMRC or, where verification was not necessary (see CISR12150), to those subcontractors who only held a valid permanent or temporary registration card as at 5 April 2007.