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Construction Industry Scheme reform from 6 April 2024

This tax information and impact note is about reform of the Construction Industry Scheme to strengthen the tests for gross payment status.

Last fetched 04 May 2026 · gov.uk

Documents

Strengthening the tests for gross payment status for the Construction Industry Scheme

At a glance

TypePolicy paper

First published22 Nov 2023

Last updated22 Nov 2023

Organisations

HM Revenue & Customs

Topics

Construction Industry Scheme (CIS)

Source

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