What is a C2?
A C2 is a certificate of authorisation issued to you as a subcontractor by the tax office if you apply and qualify for one. The C2 is a personalised card with your photo and signature and it allows principal contractors to apply to the tax office for a payments card for you. This will mean the 35% RCT tax will not be deducted from your earnings and you will need to pay your taxes through a self-assessment tax return at the end of the tax year.
