Sub Contractors
Generally, if the sub contractor is working as a limited company, treat this as self-employment.
Where the sub contractor is working as an individual the company to which they are contracted will pay tax and National Insurance as an employer, so payslips should be available. You may however need to obtain an employer's reference, as a P60 is not always available. This situation generally applies to non-construction industry workers only.
In August 1999 the use of SC60's and 714 certificates was discontinued. Sub contractors working as individuals are very similar to fixed term contract workers.
