A practical guide to sub-contracting : detailed advice on 714 and 715 tax exemption certificates and payroll procedures

Concise review of the rules and regulations for employing labour directly, labour-only subcontractors or supply and fix-sub-contractors. Also offers practical advice on the tax deduction scheme and how to avoid falling foul of the Inland Revenue. All builders, even most one-man builders at times, employ direct Labour, "Labour-only sub-contractors" and/or "Supply-and-fix sub-contractors", and there are rules and regulations to be followed by a builder for each of these categories which could result in severe penalties if ignored. Engineering, Computing & Technology Book Cover 1 Title 4 Contents 5 Introduction 7 Employment rules and regulations 8 Sub-Contractors tax deduction scheme 13 Sub-Contractors procedures 17 Payroll preparation 27 Costing direct labour 35