CISR13090 - »Ê¹ÚÌåÓýapp Scheme: subcontractors: higher rate of deduction for un-matched subcontractors
»Ê¹ÚÌåÓýapp higher rate of deduction is 30%. This rate was fixed by Statutory Instrument SI2007/46. Contractors must apply the higher rate of deduction to those subcontractors that they have been unable to verify with HMRC.