Should income tax be deducted from sub contracted driver/workers

collectors

Hi, was helping a friend with his books on a minibus business. Now all the guys that drive for him are self employed & only drive his buses. should he be stopping them a percentage for income tax IE: 20%. I am only used to the building trade where it was compulsory to stop 20% unless you had an exemption certificate. But i am not sure in this situation.  Thanks

Jeremy535897

The building trade is subject to the construction industry scheme, which explains the 20%. Whether or not the drivers in your friend's case are employees, workers or self employed will depend on the facts. No doubt you are aware of the recent Uber case.