This consultation was published on 19 March and was due to close on 28 May. We are grateful for the responses we have already received. The government recognises that many sectors with an interest in this policy are affected by COVID-19. We want to give all stakeholders time to submit their views, so we have extended the consultation. The closing date is now 28 August 2020 (11.45pm). However, we encourage early responses from stakeholders, where possible, to support our ongoing consideration of this policy.
- explains a new power to allow HMRC to correct the Construction Industry Scheme (CIS) deduction amounts claimed by sub-contractors on employer returns
- sets out changes to some of the CIS rules to clarify their meaning or expand their scope
- discusses some early ideas around construction supply chains and asks whether they would help prevent tax loss