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Construction industry scheme abuse clampdown

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To tackle the abuse of the CIS set-off process, the Income Tax (Construction Industry Scheme) Regulations, SI 2005/2045, that come into force on 6 April, allow HMRC to:

  • correct or remove CIS set-off claims made on RTI returns where there are errors or omissions;
  • prohibit further set-off claims being made by a claimant for the remainder of a tax year in certain cases; and
  • revoke decisions made by officers of HMRC to remove or prohibit set-off claims.

The rules on the costs of materials directly incurred by sub-contractors to fulfil a construction contract are also clarified.

Issue: 1524
Categories: News