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HMRC internal manual

Debt Management and Banking Manual

Debt and Return pursuit: CIS: Legislation

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016, SI2016, No. 348, amends regulations 2, 4, 6, 28, 29(2)(d) and Table 3 in regulation 32 of the Income Tax (Construction Industry Scheme) Regulations 2005, SI2005, No. 2045, in respect of the changes to mandatory online filing and verification and the reduction in the threshold of the alternative turnover test.

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016, SI2016, No. 404 amends Schedule 11 to the Finance Act 2004 in respect of the changes to the compliance test.

Full details of this legislation are available on the CIS guidance index: where to get help site.