Construction Industry and other special tax rules

Note for employers

In the Construction Industry, you still need to decide if your workers are employed or self-employed. If they are employees, then the normal PAYE rules discussed above apply. But if you decide your workers are self-employed the special Construction Industry Scheme applies. Anyone who pays self-employed workers in the Construction Industry must register under the special Construction Industry Scheme. This will normally mean that you have to deduct 20% income tax from your worker’s pay.  See our pages on CIS SubContractors and Construction Industry Tax for details.

Other special rules

There are special rules for deciding when a worker is employed or self-employed, and what tax and National Insurance they pay, for a variety of other particular occupations such as divers, agency workers, people who work through their own limited company, actors, entertainers, teachers and instructors. You will probably need to take advice in such cases. There is some information on the HMRC website at