This pack forms part of the Tax Facts programme, developed by HM Revenue & Customs (HMRC) as an accessible and free resource, to simplify the teaching of tax.
This section of the Tax Facts programme has been designed for young people who are planning to work in the construction industry. It provides an overview of the Construction Industry Scheme and explains who can use it and how tax is paid through the Scheme.
The core component of this programme is a short 5 minute video, which introduces young people to the Construction Industry Scheme. The video is available free of charge on YouTube. The pack includes a suggested lesson plan and a number of exercises that can be used flexibly to reinforce the messages in the video. The material can be customised to fit your personal teaching style and the amount of time available.