Legislative changes to tackle Construction Industry Scheme (CIS) abuse are planned for April 2021.
These changes will clarify:
HMRC will also have the power to amend the CIS deduction amounts claimed by sub-contractors on their Real Time Information (RTI) Employer Payment Summary (EPS) returns.
For more information please read the following link: https://www.gov.uk/government/publications/changes-to-tackle-construction-industry-scheme-abuse/changes-to-tackle-construction-industry-scheme-abuse
If you think this may affect you, please feel free to contact a member of our payroll department who will be happy to discuss this with you. firstname.lastname@example.org