CIOT response: Construction Industry Scheme (CIS) proposed amendments

Published on: 09 January 2024

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Specialist Tax Regulatory Materials

Article summary

The CIOT has responded to the HMRC’s technical consultation on the proposed amendments of the Construction Industry Scheme (CIS) regulations, which sets out exceptions to VAT compliance obligations to ensure that Gross Payment Status (GPS) is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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