Open consultation

Tackling Construction Industry Scheme abuse


We welcome views on changes to the rules to prevent tax loss from the operation of the Construction Industry Scheme.

This consultation closes at

Consultation description

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.

This consultation:

  • 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


Tackling Construction Industry Scheme abuse - consultation document

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Ways to respond

Email to:

Write to:

Tax Administration Policy & Strategy Team,
HM Revenue and Customs,
Floor 5,
1 Ruskin Square Croydon,
CR0 2WF.

Published 19 March 2020
Last updated 28 April 2020 + show all updates
  1. The closing date for responses to the consultation has been extended until 28 August 2020 (11.45pm).

  2. First published.