Construction Industry Scheme changes
As part of the Budget measures, the government confirmed plans to make some changes to the Construction Industry Scheme (CIS).
From 6 April 2026, HMRC will be able to take immediate action where a
CIS – qualifying for gross payment status
The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry. Businesses in the construction industry are known as
Definition of a building sub-contractor
Know the rules for contractors & subs under CIS to avoid issues with HMRC.
Under the Construction Industry Scheme (CIS), HMRC applies specific tax rules to contractors and subcontractors in the
