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Draft legislation: improving 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 of Schedule 11 to the Finance Act 2004) Order 2016application/pdf Explanatory memorandum to the Income Tax (Construction Industry Scheme) Amendment of Schedule 11 to the Finance Act 2004) Order 2016application/pdf Administrative burden impact of the Construction Industry Scheme reform

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated05 May 2016

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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