Construction Industry Scheme Reform

Proposals include;

• Amending the Compliance Test to include VAT compliance – this includes the initial test to gain Gross Payment Status (GPS) as well as the annual compliance check.
• Currently all CIS direct tax affairs must be up to date with all returns and payments correct and submitted by the statutory deadlines but indirect taxes are not considered.
• Bringing forward the first annual review of compliance history to 6 months (instead of 12 months) and then annually thereafter.
• Introducing a power to enable HMRC to mandate the channel of application for GPS to be exclusively digitally.

Administrative Easements

• Simplifying the treatment of payments made by landlords to tenants
• Reducing the administrative impact of operating the CIS for certain groups

The Construction Industry Scheme (CIS) Reform Consultation closes on 20th July 2023.

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