UK Construction industry scheme

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Evening All,

I am just after a bit of advice really. We are in the motions of setting up my husband as a sole trader. He will fall under CIS for the type of work he carries out and he will also be using subbies at some stage.
I work in finance so am more than happy to help him with his books etc but unfortunately I don’t know loads about CIS and how it all works. I would appreciate it if someone could please elaborate it a bit for me, in particular I would like to know how you pay the subbies? As in do they need a payslip so therefore do you need payroll software or is this dependant on the amount of subbies?
Any information anyone has would be great, TIA.
 

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