Q: If I am employed or if I am subject to my remittance being treated as 'Deemed Employment Income' how will my pay differ from my current remittance?

If you work via the CIS on your current remittance, you will be paid subject to the appropriate deduction for CIS (either gross, 20% or 30% deduction) and will pay any additional tax, or receive a refund, at the end of the tax year.

'Deemed employment income' has to have Income Tax and Class 1 NICs deducted at source. This means that Income Tax and NICs will already have been deducted from the payment due to you before it is paid. This will be deducted rather than the CIS deduction.