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Practice Note PN119-05 Construction Industry Tax Deduction Scheme Sub Contractor's Tax Exemption Certificates

Further to PN 17/88 this Practice Note clarifies the checks that we will carry out before issuing sub-contractor's tax exemption certificates.

The tax exemption certificate authorises main contractors to make gross payments (i.e. without any deduction of income tax) to sub-contractors, and is issued by the Assessor of Income Tax on a concessionary basis. A sub-contractor's tax exemption certificate will not be issued by the Assessor unless the conditions set out in the Practice Note are satisfied.

M Couch

Assessor of Income Tax

24th October 2005

This Practice Note is available for download from the download table below

Downloadable Documents
Practice Note 119/05 Sub Contractors Tax Exemption Certificates (29 kb) Format:Acrobat PDF File Practice Note 119/05 Sub Contractors Tax Exemption Certificates

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