SI 2024/308 The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

Published on: 11 March 2024

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Specialist Tax Statutory Instruments

Article summary

These regulations remove most payments made by landlords to tenants from the scope of the Construction Industry Scheme (CIS), and make sure minor VAT compliance failures will not result in gross payment status (GPS) refusal or removal.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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