HM Revenue & Customs is simplifying and reforming the Construction Industry Scheme (CIS), a tax deduction scheme for construction workers, to improve administration and tackle fraud. The reform includes proposed amendments to CIS regulations and addresses cash retention protections and gangmaster licensing extension to construction. Current status involves draft regulations and consultation on administrative improvements.
In response to: Simplifying and improving Construction Industry Scheme administration
This tax information and impact note is about simplifying and improving the administration of the Construction Industry Scheme (CIS).
In response to: Construction Industry Scheme: tackling fraud
This tax information and impact note is about changes to tackle Construction Industry Scheme fraud.
This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.
This measure introduces draft legislation to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.
This paper provides further information about the government's Budget announcement that it will legislate to change who has responsibility to account for Pay As You Earn where an umbrella company is used in a labour supply chain to engage a …
This paper provides further information about the government's Budget announcement that it will legislate to change who has responsibility to account for Pay As You Earn where an umbrella company is used in a labour supply chain to engage a …
This tax information and impact note is about reform of the Construction Industry Scheme.
In response to: Construction Industry Scheme reform from 6 April 2024
This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.
In response to: Changes to tackle Construction Industry Scheme abuse
This measure introduces a number of amendments to the Construction Industry Scheme (CIS).
This Procurement Policy Note sets out guidance on the Construction Playbook.
This Procurement Policy Note sets out guidance on the Construction Playbook.
This measure details the reverse charge for VAT in the building and construction industries.
This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.
This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).
Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).