Updated guidance on Construction Industry Scheme: CIS 340

Published on: 06 April 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance to reflect changes introduced to the Construction Industry Scheme (CIS) to prevent abuse of the CIS set-off process, which applies to sub-contractor companies from 6 April 2021.

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

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