OK so seems more conplex.
I use the self employed person on construction site and also private sites, i think im on CIS and have my own UTR number and my main lift company i test lifts for stop me 20% even though im vat registered and Ltd, this is ok with me as goes towards my corporation tax.
The individual will work on construction sites 70% of the time.
My business is a lift company which carries out testing and commissioning on elevators, as i said we are Ltd and Vat resigered, it i very hard to contact my accountant and get different views every time but that is for me to sort out so i need a firm answer.
The individual carries out his own books and submits them to someone to cleanse, but has no UTR number which is starting to worry me if im doing anything wrong.
I always pay him by company cheque but still feel if this is wrong it wont protect me, finanicaly im not good and my accountant never around but on lifts we excell, If it help my submitted invoices last year were around £120,000
can you confirm my 20% stopped on UTR is the cis