I have a client who's a builder, and he uses several subcontractors who are all sole traders. He reimburses their parking costs, but I'm not quite sure that he should be doing this. I know employers can reimburse employees' expenses, but when it comes to subcontractors, does the same apply, or should it be counted as part of their pay, and therefore subject to CIS deductions?
Thanks in advance for any help!
Kate
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