Q5 What figures do you require on my Annual Return Form?

A         You must give the gross amount paid to all PAYE involved in construction related activities including working directors and any bonuses paid and furlough.  You must also give us the gross figures for labour only subcontractors involved in construction related activities who are not themselves levy payers regardless of how you pay them. 
 

• Emoluments for work outside Northern Ireland should not be included.  

• Also emoluments for administration and support staff supporting activities outside Northern Ireland should not be included. 

• If construction work is undertaken both in and outside NI, emoluments should be apportioned between these areas.