Construction Industry Scheme Payment and deduction statement Contractor details Payment and deduction made in tax month ended 05 MM YYYY Contractor’s name 0 5 Employer’s Tax Reference Contractor’s address / Subcontractor details Gross amount paid (Excl VAT) (A) Subcontractor’s full name £ • 0 0 • 0 0 • 0 0 • 0 0 • 0 0 Less cost of materials Unique Taxpayer reference (UTR) £ Amount liable to deduction Verification Number V £ / Amount deducted (B) Verification number only to be entered where a deduction at the higher rate has been made..
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