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Taxation - Construction Industry Scheme

Articles and resources relating to the Construction Industry Scheme.
Displaying 1-29 of 29 results
New guidance on VAT treatment of supplies of medical staff
  • Article
  • 19 Dec 2025
  • ICAEW Insights
HMRC has updated its position on the VAT treatment of the supply of temporary medical staff (locum doctors), and explained how businesses can claim a refund of overpaid VAT, in Revenue and Customs Brief 9 (2025).
Tax news in brief 16 December 2025
  • Article
  • 16 Dec 2025
  • ICAEW Insights
Highlights from the broader tax news for the week ending 16 December 2025, including: initial guidance from HMRC on the new advance tax certainty service; and an update on HMRC performance.
Agents with late VAT returns targeted by HMRC
  • Article
  • 15 Dec 2025
  • ICAEW Insights
HMRC is writing to agents with at least two overdue VAT returns and asking them to resolve the situation by 7 February 2026 or face action, including having their agent codes suspended.
Exclusive Status of a company for Construction Industry Scheme purposes
  • Helpsheets and support
  • 04 Dec 2025
  • Markel Tax
FAQ about the status of a client's company in relation to a house it has purchased to renovate and let, and whether it counts as a contractor for CIS purposes.
Exclusive Reclaiming VAT charged by a supplied not registered under the Construction Industry Scheme
  • Helpsheets and support
  • 04 Dec 2025
  • Markel Tax
FAQ about a client who is both VAT and CIS registered and meets all the other criteria to treat purchases under the CIS DRC, but using materials from a supplier not registered under the Construction Industry Scheme. The supplier insists on charging 20% VAT as normal, which may affect the client's ability to reclaim this VAT as input tax.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
New HMRC tool for R&D tax relief claims
  • Article
  • 02 Oct 2025
  • ICAEW Insights
ICAEW’s Tax Faculty explores recent developments regarding research and development (R&D) tax relief, including the publication of a new online tool by HMRC and the latest statistics on claims for relief.
Exclusive Construction Industry Scheme update 2025
  • Webinar
  • 30 Sep 2025
  • ICAEW Tax Faculty
The Construction Industry Scheme (CIS) was introduced with the aim of tackling tax evasion in the construction industry and certain other businesses. In this webinar we will provide an overview of the CIS and how it may affect you or your clients.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Patent box companies encouraged to submit information
  • Article
  • 18 Sep 2025
  • ICAEW Insights
HMRC says that companies making a patent box deduction should consider providing supporting information with their tax return to help avoid compliance checks and speed-up any tax repayments due.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Review supply chains for mini umbrella companies, says HMRC
  • Article
  • 15 Sep 2025
  • ICAEW Insights
HMRC is writing to employment businesses and recruitment agencies to ask them to check for and remove any mini umbrella companies (MUCs) from their supply chains.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
Businesses to benefit from rates reforms, says government
  • Article
  • 12 Sep 2025
  • ICAEW Insights
The government has announced that it will explore options for reforming business rates, including overhauling small business rates relief to make it easier for smaller businesses to invest and grow.
Image of Victoria Street and West Bow in Edinburgh, on a sunny day. Shoppers are in the street and bunting hangs between the shops.
First corporate criminal offence prosecution
  • Article
  • 02 Sep 2025
  • ICAEW Insights
Media reports suggest that an accountancy firm has been charged with failure to prevent the facilitation of UK tax evasion in connection with an alleged research and development (R&D) tax credit repayment fraud.
Government considers new VAT relief for donated goods
  • Article
  • 15 May 2025
  • ICAEW Insights
The government is seeking views on the introduction of a new VAT relief for donations of goods to a charity which can then be given away by the charity to those in need or used in delivering its services.
Exclusive Pitfalls of the Construction Industry Scheme
  • Article
  • 09 Apr 2025
  • Howard Royse
Howard Royse looks into the archives and shares some cautionary advice around the application of the Construction Industry Scheme (CIS).
HMRC reminds groups of Pillar 2 requirements
  • Article
  • 08 Apr 2025
  • ICAEW Insights
HMRC is writing to 4,500 UK groups it considers to be in scope of the multinational top-up tax (MTT) and the domestic top-up tax (DTT) with guidance on reporting requirements and obligations.
Changes made to CIS processes for overseas businesses
  • Article
  • 06 Feb 2025
  • ICAEW Insights
HMRC has updated its procedures to address challenges identified by ICAEW’s members in registering overseas businesses for the construction industry scheme (CIS).
Contractors reminded to verify subcontractors
  • Article
  • 05 Aug 2024
  • ICAEW Insights
HMRC is writing to contractors and asking them to regularly verify the construction industry scheme (CIS) status of their subcontractors.
CIS payment deduction statements must be requested by post
  • Article
  • 09 Jul 2024
  • ICAEW Insights
It is no longer possible for subcontractors under the construction industry scheme (CIS) to request payment deduction statements from HMRC’s CIS helpline. The request must be made by post.
Tax news in brief 10 April 2024
  • Article
  • 09 Apr 2024
Highlights from the broader tax news for the week ending 10 April 2024, including: advance notification of disruption to HMRC services; advice for large businesses on contacting HMRC; and updated HMRC guidance on the process for claiming in-year refunds of CIS deductions.
red crane on top of a city building construction site skyscraper with sunset clouds sky behind
Exclusive Construction industry scheme continues to grow
  • Article
  • 04 Apr 2024
  • Howard Royse ACA
HMRC data suggests there has been a significant increase in construction industry scheme receipts. Howard Royse looks at the reasons why and considers the future of the scheme.
CIS gross payment compliance tests to be strengthened
  • Article
  • 22 Nov 2023
  • ICAEW
The Chancellor has confirmed that VAT compliance will be considered for obtaining and retaining gross payment status. Cancellation of gross payment status on grounds of fraud will also be expanded.
Construction industry scheme: drop VAT compliance test, says ICAEW
  • Article
  • 11 Jul 2023
  • ICAEW
ICAEW’s Tax Faculty considers the proposed construction industry scheme (CIS) gross payment status (GPS) VAT compliance test is unlikely to deter organised criminal groups and should be dropped.
ICAEW REP 065/23 Construction industry scheme reform
  • Representation
  • 10 Jul 2023
  • PDF (250kb)
A representation dated 10 July 2023 to a consultation published by HMRC on 27 April 2023.
Exclusive Construction Industry Scheme
  • Helpsheets and support
  • 04 Oct 2022
  • Markel Tax
FAQ on whether CIS deductions be applicable on boiler installation work, carried out by a sub-contractor for a plumbing company.
Simplify late payment penalties and defer CIS changes, says ICAEW
  • Article
  • 20 Apr 2021
The new penalty regime for the late payment of income tax and VAT is “overly complex” and needs to be simplified, according to the Tax Faculty’s response to the Finance Bill. It’s also recommending the deferral of changes to the construction industry scheme.
ICAEW REP 38/21 Finance (No.2) Bill 2019-21 - Construction Industry Scheme
  • Representation
  • 20 Apr 2021
  • PDF (192kb)
Briefing submitted to MPs on 12 April 2021 on Finance (No.2) Bill 2019-21 published by government on 11 March 2021 on clause 30 and schedule 6 which relates to changes to the Construction Industry Scheme.
Guidance on CIS changes needed now, says ICAEW
  • Article
  • 11 Jan 2021
  • ICAEW
8 January 2021: HMRC needs to publish draft regulations and guidance detailing forthcoming changes to the construction industry scheme or consider pushing back implementation until 2022, according to ICAEW.
ICAEW REP 05/21 - Construction industry scheme - draft finance bill 2021
  • Representation
  • 07 Jan 2021
  • PDF (191kb)
In this response to HMRC's consultation, 'Changes to tackle construction industry abuse draft Finance Bill 2021 legislation', ICAEW's Tax Faculty has urged the government to publish draft secondary legislation, guidance and IT specifications as soon as possible, or consider delaying changes to the CIS.
Exclusive Off-payroll working
  • Webinar
  • 24 Nov 2020
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
ICAEW REP 57/20 Tackling construction industry scheme abuse
  • Representation
  • 27 Aug 2020
  • PDF (226kb)
A response dated 27 August 2020 to a consultation published by HMRC on 19 March 2020.
Displaying 1-29 of 29 results
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