sole trader and employing others

hi, im looking for a little bit of advice,
My partner is self employed as a sub contractor in the construction industry and he gets tax deducted through the cis scheme, the thing is my partner also has 2 lads working for him, so out of the money he gets he then pays them, should he be paying tax again on there wages, so like he pays 20% tax on the whole figure does he have to pay it again off the wages he pays out,
Id be grateful for any advice as this has just baffled me today

From what I see your partner should deduct PAYE and insurance from what he pays to his employees. All of this is then deducted from his income along with other expenses and after giving him his tax credits his tax bill is worked out. The tax paid on the CIS is deducted from the tax actually payable as worked out above and a refund/payment is then due. This is an Irish website. Your post seems to indicate you are in the UK/NI. Also sorry but your question seems to show a huge lack of understanding of the whole tax system. I would go speak to an accountant at the earliest possible opportunity. Good luck.

I totally agree with simplyjoe. You are confusing subcontracting/withholding tax, employment related taxes and self employed tax returns. Each of them are seperate with their own rules on which you must be very clear.