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