Open consultation

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

Summary

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 consultation closes at

Consultation description

The government announced at Autumn Budget 2017 that it will introduce legislation 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.

This is a technical consultation on the secondary legislation required to make these changes.

You can read the policy consultation and outcome and the draft legislation in Finance Bill 2018 to 2019.

Documents

Draft Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft Explanatory Memorandum to the Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security For Payments) Regulations 2019

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

andrew.willis@hmrc.gov.uk

Write to:

Andrew Willis
HM Revenue and Customs
Tax Administration Policy & Strategy
Imperial Court, Floor 8
2-24 Exchange Street East
Liverpool, L2 3PQ

Published 14 January 2019