Legislative changes to tackle Construction Industry Scheme (CIS) abuse are planned for April 2021.

These changes will clarify:

• the definition of deemed contractors
• that materials can only be claimed by the sub-contractor incurring the cost
• that the scope of the false registration penalty is being extended

HMRC will also have the power to amend the CIS deduction amounts claimed by sub-contractors on their Real Time Information (RTI) Employer Payment Summary (EPS) returns.

For more information please read the following link: https://www.gov.uk/government/publications/changes-to-tackle-construction-industry-scheme-abuse/changes-to-tackle-construction-industry-scheme-abuse

If you think this may affect you, please feel free to contact a member of our payroll department who will be happy to discuss this with you. payroll@mphaccountants.co.uk

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