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.

From:
HM Revenue & Customs
Published
8 March 2024

Documents

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

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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.

Updates to this page

Published 8 March 2024

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