SI 2019/384 - The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

Released 28 February 2019

SI 2019/384 amends SI 2005/2045 to enable HMRC to require security for CIS payments from 6 April 2019.

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 amend the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) to enable HMRC to require security or further security for the payment of sums in respect of which a contractor is, or may be, accountable to HMRC under either the Finance Act 2004, s. 61 or under SI 2005/2045. The regulations come into force on 6 April 2019.

The document is available here.

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