You need to deduct tax from employees who receive salary or wages. Your employee needs to give you a completed Tax code declaration - IR330 so you know how much tax to deduct.
An employee may use a tailored tax code to help make sure they pay the right amount of tax.
You need to deduct tax from most contractors who receive schedular payments. Some contractors are exempt. The contractor needs to give you a completed Tax rate notification for contractors - IR330C so you know how much tax to deduct.
You need to pay the deductions to us.