HMRC rolls out new measures to ‘tackle CIS abuse’

2021-05-04T10:18:01+00:00

Four new measures affecting the construction industry scheme (CIS) were enacted from 6 April 2021 as HMRC cracks down on tackling abuse of the scheme. First, the tax authority can now amend the CIS deductions suffered and reclaimed on real-time information via the employment payment summary to an amount matching any evidence [...]