PAYE20140 - Employer records: set up employer record: PSC scheme - employees and subcontractors
- Use PSC scheme type when
- A contractor in the construction industry makes payments to a subcontractor
- As an employer they have employees liable to PAYE deductions
And / or
- As an employer they provide benefits and expenses that are liable to Class 1A NICs
Note: When setting up a new PSC scheme you must enter a ‘Date Notified’ which is the date you received the information to create the employer record.