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.
Learn more about paying tax and record keeping for the Construction Industry Scheme if you're a contractor or subcontractor.
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).
This technical consultation welcomes views on the proposed amendments to the Construction Industry Scheme (CIS) regulations to simplify the scheme's administration.
This technical consultation welcomes views on the proposed amendments to the Construction Industry Scheme (CIS) regulations to simplify the scheme's administration.
In response to: Construction Industry Scheme proposed simplification and administrative amendments
In response to: Construction Industry Scheme proposed simplification and administrative amendments
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 …
In response to: Construction Industry Scheme reform: the Income Tax (Construction Industry Scheme) (Amend…
This tax information and impact note is about reform of the Construction Industry Scheme.
We welcome views on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments …
We welcome views on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments …
In response to: Construction Industry Scheme reform from 6 April 2024
In response to: Construction Industry Scheme reform
In response to: Construction Industry Scheme reform
This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).
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.
We welcome views on changes to the rules to prevent tax loss from the operation of the Construction Industry Scheme.
We welcome views on changes to the rules to prevent tax loss from the operation of the Construction Industry Scheme.
We welcome views on changes to the rules to prevent tax loss from the operation of the Construction Industry Scheme.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.
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.
We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.
We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.
We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.
We are seeking views on extending the existing securities regime to Corporation Tax and Construction Industry Scheme deductions.
A Bill to make provision about protecting retention deposits in connection with construction contracts; and for connected purposes.
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
A Bill to make provision to safeguard, and for the release of, cash retentions in the construction industry; and for connected purposes.
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
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).
Resumption of adjourned debate on Question ( 3 December 2010) , That the Bill be now read a Second Time. Hon. Members: Object. Debate to be resumed on Friday 25 November .
Second Reading 14:09:00 Mr David Hamilton (Midlothian) (Lab): I beg to move, That the Bill be now read a Second time. I pay tribute to my hon. Friend the Member for Paisley and Renfrewshire North (Jim Sheridan), who presented the …
A Bill to apply the provisions of the Gangmasters (Licensing) Act 2004 to the construction industry; and for connected purposes.
A Bill to apply the provisions of the Gangmasters (Licensing) Act 2004 to the construction industry; and for connected purposes.