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The Construction Industry Scheme and reg 20A: the incredible shrinking policy

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In November 2023, HMRC’s goal was to remove the majority of payments from landlords to tenants from the scope of the CIS. But the regulations actually laid in March 2024 barely improve on the current position. In the absence of amendments or change in guidance, landlords are likely to continue withholding tax under the CIS where tenants are paid for works which are not clearly fit out or strip out.

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