Construction industry scheme compliance test simplified

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The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order, SI 2016/404, simplifies the compliance test, which is one of three tests that sub-contractors must satisfy to be registered to receive payments gross under the construction industry scheme, wit

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order SI 2016/404 simplifies the compliance test which is one of three tests that sub-contractors must satisfy to be registered to receive payments gross under the construction industry scheme with effect from 6 April 2016. This follows consultation on a package of measures designed to simplify operation of the scheme.

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© Copyright LexisNexis 2025. All rights reserved.

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order, SI 2016/404, simplifies the compliance test, which is one of three tests that sub-contractors must satisfy to be registered to receive payments gross under the construction industry scheme, wit

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order SI 2016/404 simplifies the compliance test which is one of three tests that sub-contractors must satisfy to be registered to receive payments gross under the construction industry scheme with effect from 6 April 2016. This follows consultation on a package of measures designed to simplify operation of the scheme.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

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