Self Employed full 14 - Construction industry (payments to subcontractors)

Include any payments made to subcontractors in the construction industry, before taking off any deductions. If you take on subcontractors in the construction industry, including work in a domestic environment, such as painting and decorating, then you probably need to register as a contractor in the Construction Industry Scheme (CIS).

For further information contact:

• New Employer Helpline - Telephone: 0300 200 3211
• CIS Helpline - Telephone: 0300 200 3210

Do not include payments made for non-business work.

Note: If you claim the trading income allowance, you cannot deduct allowable expenses or simplified expenses, do not enter an amount here.

For more information on the trading income allowance, go to Tax-free allowances on property and trading income.