HMRC consultation on the Construction Industry Scheme (CIS) proposed amendments

Published on: 12 December 2023

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Article summary

HMRC has launched a technical consultation on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS. This consultation closes on 9 January 2024.

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

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