Were deductions made from the payments? If so, the subcontractor should have supplied details to the Inland Revenue and paid over the deductions - if not, he will be in big trouble, not you. If you have exhausted all attempts to find him, I would contact your tax office with as much detail as you have. Assuming you have your registration card and have complied with the regulations, then the tax office will help you to sort this. Remember, the tax return that has to be in by the end of this month is for the 12 months to 5 April 2006, and that until the system changes again in April 2007, you MUST get vouchers at the time of payment..