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If you're a contractor getting schedular payments, you can: 

  • use the standard schedular payment tax rate for your activity
  • apply for a tailored tax rate
  • choose your own tax rate
  • apply for an exemption from schedular tax.

You'll need to declare your tax rate to your payer. If you get an exemption, you'll need to show them your certificate of exemption.

Choosing to get schedular payments

People can choose to have their income treated as schedular payments in some circumstances. These are called voluntary schedular payments.

Choosing to get schedular payments

Claiming expenses on schedular payments

You may be able to claim expenses against your schedular payment.

Claim expenses against schedular payments

Last updated: 23 May 2023
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