Policy paper

Changes to tackle Construction Industry Scheme abuse

This measure introduces a number of amendments to the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Published: 12 November 2020
• Last updated: 26 March 2021
  Show all updates

  1. 26 March 2021

     The exchequer impacts in the policy paper 'Changes to tackle Construction Industry Scheme abuse' have been updated.

  2. 25 March 2021

     Updated Exchequer impact table with values for years 2020 to 2021 to 2025 to 2026.

  3. 12 November 2020

     First published.

Documents

Changes to tackle Construction Industry Scheme abuse

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Draft legislation

PDF, 80.8 KB, 4 pages

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Explanatory note

PDF, 174 KB, 4 pages

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Details

These changes are designed to tackle abuse of the CIS rules, to make sure:

• the same rules apply to all those operating within construction
• CIS applies fairly to everyone who is liable
• HMRC can act quickly when rules are being broken

Read the Tackling Construction Industry Scheme abuse consultation and summary of responses.