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Draft legislation: improvements to the operation of the Construction Industry Scheme

Proposed amendments to existing regulations to implement changes to the Construction Industry Scheme (CIS).

Last fetched 04 May 2026 · gov.uk

Documents

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016application/pdf Explanatory memorandum to the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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