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In general terms, a contractor is any individual, partnership or company carrying on a business which includes construction operations; or any individual, partnership or company which, although not engaged in the construction industry, regularly incurs expenditure on construction operations in the course of a business.
If you are a contractor, there are several forms which are relevant to you.
|Form Number||Form Name||Description|
|C11||Certificate of Tax Deducted in Respect of Subcontractor Work||Completed by the contractor and given to the subcontractor with each payment|
|C11a||Subcontractors Payments and Tax Deducted||A record of the payments made on form C11 for each subcontractor, divided into monthly payment periods.|
|C14||Subcontractors Deduction Card||A two-part form completed annually by the contractor for each subcontractor|
|C20||Subcontractor Commencing||To be completed and submitted to the Income Tax Division as soon as any subcontractor is engaged during the year.|
|C21||Certificate of Payments and Tax Deducted for Part Year||To be submitted only when requested by the Income Tax Division. Details payments made and tax deducted for a subcontractor to a specific date during the year.|
|C31||Stationery Request||Stationery request form.|
|C35||Remittance Card for Deductions from Subcontractors||A remittance card showing the total monthly tax deductions extracted from forms C11a.|
|C37||Contractors Annual Return||The Contractors annual return form detailing form C14 totals for all subcontractors engaged during the year.|
|C49||List of Forms C14||Listing of linked subcontractors.|
For any contractors making payments to subcontractors, the following procedures should be followed: