VAT fraud in labour provision in construction sector
This consultation closes at
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
PDF, 298KB, 25 pages
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 firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
Organised fraud in labour provision within the construction sector presents a significant risk to the public revenue.
This consultation will consider a range of policy options to prevent supply chain fraud in the sector, including a VAT reverse charge and changes to the qualifying criteria for gross payment status within the Construction Industry Scheme.
Ways to respond
Customs and Indirect Taxes
HM Revenue and Customs
100 Parliament Street
Published: 20 March 2017
From: HM Revenue & Customs