A. You must give a written statement to every subcontractor you make a deduction from. You have to do this within 14 days of the end of each tax month. A tax month runs from the sixth day of one month to the fifth day of the next month. You can give a subcontractor a statement each tax month or, if you pay them more often, one for each payment. Always give it to the subcontractor even if you pay an authorised third party.
If you and the subcontractor agree, you can give them electronic statements, as long as the subcontractor can store and print them. Each statement must include:
the name of your business and your employer tax reference
either the date when the tax month in which you made the payment ended, or the date when you made the payment
the subcontractor's name and UTR
the subcontractor's verification reference number if the deduction was at the higher rate
the gross amount before you made the deduction but after you'd taken off any VAT, CITB levy, materials costs and so on
the cost of any materials you took off before making the deduction
the amount you deducted
If a subcontractor needs a replacement statement you can give them one, but you must mark it 'Duplicate'.