Policy paper
Construction Industry Scheme reform: the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024
This tax information and impact note is about reform of the Construction Industry Scheme.
Documents
Details
This measure makes changes to the Construction Industry Scheme (CIS) from 6 April 2024.
It amends the Income Tax (Construction Industry Scheme) Regulations 2005 to:
- make sure minor VAT compliance failures will not result in gross payment status refusal or removal
- remove most payments made by landlords to tenants from the scope of the CIS
You can also read the legislation and explanatory memorandum.
Published 8 March 2024