Policy paper

Changes to tackle Construction Industry Scheme abuse

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

Documents

Draft legislation

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Explanatory note

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Details

These changes are designed to tackle abuse of the CIS rules, to make sure:

  • the same rules apply to all those operating within construction
  • CIS applies fairly to everyone who is liable
  • HMRC can act quickly when rules are being broken

Read the Tackling Construction Industry Scheme abuse consultation and summary of responses.

Updates to this page

Published 12 November 2020
Last updated 26 March 2021 + show all updates
  1. The exchequer impacts in the policy paper 'Changes to tackle Construction Industry Scheme abuse' have been updated.

  2. Updated Exchequer impact table with values for years 2020 to 2021 to 2025 to 2026.

  3. First published.

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