For the Construction Industry Scheme, Country Version United Kingdom comes with the following withholding tax codes:

There is one withholding tax code for each type of subcontractor, including those that have not registered and are not in possession of any card or certificate.

All of the withholding tax codes are customized as follows:

• The entire payment is subject to withholding tax.
• When you come to post a vendor payment, the system creates a separate line item for the withholding tax.
• Tax is withheld at 18%.

For Section 16, the following tax codes are supplied:

These withholding tax codes are customized as above, with the exception that no tax is deducted. They are only used for reporting purposes.

We recommend that you either add your own withholding tax codes or amend the description of the delivered codes to represent the services you purchase. The description is used as the payment description in the Section 16 return.