Threads / Construction Industry Scheme Reform / Changes to tackle Construction Industry Scheme abuse
Policy Paper Published 26 Mar 2021 HM Revenue & Customs ↗ View on GOV.UK

Changes to tackle Construction Industry Scheme abuse

This measure introduces a number of amendments to the Construction Industry Scheme (CIS).

▤ Verbatim text from source document

These changes are designed to tackle abuse of the CIS rules, to make sure:

  • the same rules apply to all those operating within construction
  • CIS applies fairly to everyone who is liable
  • HMRC can act quickly when rules are being broken

Read the Tackling Construction Industry Scheme abuse consultation and summary of responses.