Construction Industry Schemes

All business, from a self-employed individual to a blue-chip publicly quoted company, that is engaged in construction operations must register with HMRC.

HM Revenue and Customs (HMRC) has put rigorous special tax compliance regulations in place for the construction industry where subcontractors are used on projects. Failure to follow these rules could lead to severe and avoidable tax penalties and the loss of “qualifying status”. In the worst cases, contracts could be lost as a result of action by HMRC.

It is also worth noting that increasingly aggressive anti-avoidance legislation has been introduced in recent years, some of which is aimed specifically at UK property owners.

Under the current CIS rules, there are two main areas of contention – over gross payment status and penalties. Given the potential impact on a business, it can often be well worth the cost in time and money for a contractor to dispute any decision of HMRC to revoke or refuse gross payment status.

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