These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the 2005 Regulations”), which contain the principal requirements for contractors and sub-contractors who operate within the Construction Industry Scheme (“the CIS”). These Regulations make provision for Her Majesty’s Revenue and Customs (“HMRC”) to: correct or remove a set-off claim which a person (“the claimant”) has made on an employer return given to Revenue and Customs under the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”); to prohibit further set-off claims being made by a claimant for the remainder of a tax year in certain circumstances; and, in appropriate cases, to revoke decisions made by officers of Revenue and Customs to remove or prohibit set-off claims. These Regulations come into force on 6th April 2021.