Policy paper

Extension of security deposit legislation

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

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

Documents

Extension of security deposit legislation

HTML

Draft legislation

PDF, 58.6 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes

PDF, 140 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure deals with the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions, as announced at Autumn Budget 2017.

A consultation with a summary of responses about Extension of security deposit legislation is also available.

Published 6 July 2018