The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

The government announced at Autumn Budget 2017 that it will introduce legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions. This will take effect from April 2019.

This is a technical consultation on the secondary legislation required to make these changes.

You can read the policy consultation and outcome and the draft legislation in Finance Bill 2018 to 2019.