cis self employment help

ggordster

my partner has started work as a painter for a company he has a boss, is not incharge of others, has set hours of work, doesnt need to supply his own tools or materials and has a set wage but is payed under the cis earning £300.00 per week before the 20% deductions. does this mean he is self employed or can he still be classed as employed but paid under the cis?

i am very confused as when i informed the tax credits people about the change of circumstances they asked for his employers paye reference number which obviously he doesnt have. will he still be entitled to tax credits if he is classed as self employed and if he is classed as self employed how do i work out his taxable income for them to go on as they ask for his profit?

this has been an ongoing problem as when he has lost his job before and tried to claim jobseekers he has been told he is not entitled as he is self employed.
we have 2 young children to support and dont understand what we are supposed to live on if he does become unemployed.
i would be grateful for any info you could give me in regards to the cis way of work.

System

He is self employed as a sub-contractor in the Construction Industry Scheme which means he is currently working for a contractor who deducts tax at a straight 20%. The contractor does not deduct National Insurance contributions from him and neither will he pay him sick pay.

If your partner worked for an employer who operated PAYE he would have a tax code, the employer would deduct tax and national insurance and pay sick pay.

As self employed he can also take on jobs himself where he is paid gross and would have to set aside some of that to go towards his tax bill.

His taxable income is his profit - what he has left after his expenses are deducted and that figure should tally with what he declares on his tax return at the end of the year.