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

For the Construction Industry Scheme, one withholding tax type is provided for each type of subcontractor, including subcontractors that have not registered and are not in possession of any card or certificate. The Section 16 return is covered by a single withholding tax type.

All of the withholding tax types are customized as follows:

• The net payment amount, less any cash discounts, is the tax base.
• Tax is rounded according to commercial rounding rules.
• Withholding tax is not accumulated.
• When you post a payment, you can overwrite the tax base and the tax amounts proposed by the system.
• Certificate numbers are not assigned at this level.