The government announced at Autumn Budget 2017 that it will introduce legislation in Finance Bill 2018 to 2019 to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions. This will take effect from April 2019.
We are seeking views on HMRC’s proposals for implementing this change to ensure that it is introduced in the most effective way, that the legislation is targeted, and that there are appropriate safeguards.
Ways to respond
HMRC - Tax Administration Policy & Strategy
6th Floor, 10 South Colonnade
London E14 4PU