You don’t need to report if you’re:

• an individual who isn’t running a business and you make payments to contractors for services. For example, if you’re a homeowner building or renovating your main residence
• a business making payments to contractors for services for private purposes. For example, cleaning your own home.

If the work is related to your business, the amounts paid to the contractors for this work must be reported. These are payments that businesses can claim as a tax deduction.