I do the books for a builder and he has several sub contractors working for him. He is self employed and not a Limited company. He pays the men an amount say £50 -£100 to cover their mileage if they travel more than say 20 miles from home. Is this ok to do this? Also should I deduct CIS from this amount? He doesn't pay a mileage of 40/45p but just a set amount. I hope someone can help. Many thanks.