Four new measures affecting the CIS came into force from 6 April 2021, which aim to crack down on tackling labour fraud:
[fusion_checklist icon=\”fa-square fas\” iconcolor=\”\” circle=\”\” circlecolor=\”\” size=\”\” divider=\”\” divider_color=\”\” hide_on_mobile=\”small-visibility,medium-visibility,large-visibility\” class=\”\” id=\”\”][fusion_li_item icon=\”\”]HMRC can amend the CIS deductions suffered and reclaimed to an amount matching any evidence they hold;[/fusion_li_item][fusion_li_item icon=\”\”]Only where a subcontractor directly incurs the cost of materials is that cost not subject to a CIS deduction;[/fusion_li_item][fusion_li_item icon=\”\”]Businesses operating outside the construction sector need to apply the CIS when their total spending on construction exceeds £3m over the past 12 months;[/fusion_li_item][fusion_li_item icon=\”\”]Penalties now apply to anyone who exercises influence or control over a person registering for CIS and either encourages that person to make a false statement or does so themselves[/fusion_li_item][/fusion_checklist]
Who does the CIS affect and how does it work?
[fusion_button link=\”https://www.brownandco.uk/articles/apu-dec21-cis.pdf\” text_transform=\”\” title=\”\” target=\”_blank\” link_attributes=\”\” alignment_medium=\”\” alignment_small=\”\” alignment=\”\” modal=\”\” hide_on_mobile=\”small-visibility,medium-visibility,large-visibility\” sticky_display=\”normal,sticky\” class=\”\” id=\”\” color=\”default\” button_gradient_top_color=\”\” button_gradient_bottom_color=\”\” button_gradient_top_color_hover=\”\” button_gradient_bottom_color_hover=\”\” accent_color=\”\” accent_hover_color=\”\” type=\”\” bevel_color=\”\” border_width=\”\” border_radius=\”\” border_color=\”\” border_hover_color=\”\” size=\”\” stretch=\”default\” margin_top=\”\” margin_right=\”\” margin_bottom=\”\” margin_left=\”\” icon=\”fa-file-pdf fas\” icon_position=\”left\” icon_divider=\”no\” animation_type=\”\” animation_direction=\”left\” animation_speed=\”0.3\” animation_offset=\”\”]Download Article (PDF)[/fusion_button]