This only applies to companies operating or associated within the building industry. It could be that the client may deduct tax from their sub-contractors, also have tax deducted from them by the main contractor. We will advise clients as to whether they should be registered, if so, the types of registrations that are available, and the pre-conditions that apply to the various registrations, the different documentation that has to be submitted to the Revenue and the dates on which they must be filed.