Buck's Road, Douglas
Isle of Man IM1 3TX
+44 (0) 1624 685400
A contractor is obliged to ensure that, when making payments to subcontractors or deducting tax from those payments, they comply fully with the requirements of the Isle of Man Construction Industry Scheme. They should:
If the subcontractor does not receive a C11 or C14 when they are due, they should request them from the contractor as the details are required for the subcontractor’s income tax return, and the forms may be requested by the Division. If, after requesting these forms from the contractor, they are still not provided, the subcontractor should contact the Division. If the subcontractor does not have the forms, it may not be possible for any tax deducted to be credited to their account.
It is possible to be a contractor and a subcontractor at the same time. Construction businesses are often paid by a contractor for doing construction work, while at the same time paying their own subcontractors to do work for them. When being paid by a contractor to do construction work they are subcontractors and must follow the guide for subcontractors. When paying their own subcontractors they are a contractor and must follow GN 21 - Contractor’s Guide.