Construction industry scheme

Construction industry scheme guidance:

FORTHCOMING CHANGE: HMRC intends to make wide-ranging changes to the rules on tax penalties, as part of its 'Making Tax Digital' reforms and a wider penalty review,...

Practice Note

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of sub-contractors in the construction industry under-declaring or failing...

Practice Note

This Practice Note details the obligations imposed by the construction industry scheme (CIS) rules on contractors, covering the requirement to: • register as a contractor...

Practice Note

This Practice Note sets out the obligations imposed by the construction industry scheme (CIS) rules on sub-contractors, including: • registration • the possibility of...

Practice Note

FORTHCOMING CHANGE: HMRC has consulted on the introduction of a new model that will replace the current late payment penalties with a hybrid regime of penalties and...

Practice Note

One of the most common reasons for sub-contractors losing their gross payment status is failure to satisfy their tax compliance obligations, such as failing to submit tax...

Practice Note

In practice, a tax lawyer is likely to come across the construction industry scheme (CIS) rules when representing: • a party to: ◦ a construction contract ◦ a sale of a...

Practice Note

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of sub-contractors in the construction industry under-declaring or failing...

Practice Note