Policy papers and consultations

This tax information and impact note is about reform of the Construction Industry Scheme.

• From: HM Revenue & Customs
• Updated: 8 March 2024

• The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

  Who is likely to be affected The measure will affect commercial landlords…

We welcome views on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor…

• From: HM Revenue & Customs
• Updated: 12 December 2023

We welcome views on possible changes to strengthen and simplify the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Consultation: Construction Industry Scheme reform

  Summary Subject of this consultation This consultation seeks views on…

This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.

• From: HM Revenue & Customs
• Updated: 22 November 2023

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

• From: HM Revenue & Customs
• Updated: 26 March 2021

We welcome views on changes to the rules to prevent tax loss from the operation of the Construction Industry Scheme.

• From: HM Revenue & Customs
• Updated: 12 November 2020

A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.

• From: HM Revenue & Customs
• Updated: 1 March 2019

This measure details the reverse charge for VAT in the building and construction industries.

• From: HM Revenue & Customs
• Updated: 7 November 2018

This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.

• From: HM Revenue & Customs
• Updated: 6 July 2018

This Tax Information and Impact Note is about improving the operation of the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 10 December 2014

The construction industry tax deduction scheme: carpet fitting.

• From: HM Revenue & Customs
• Updated: 20 November 1981