Construction Industry Scheme (CIS) nil return changes

2 minutes to readThere is now a definite requirement for CIS contractors to submit a nil return to HMRC where no contractor payments are made in a tax month. With gaps between projects, seasonal work, and periods of inactivity, there are likely to be months when this should be done. This approach started in April 2026, but it …

Construction Industry Scheme: anti-fraud measures

3 minutes to readApril 2026 saw HM Revenue & Customs (HMRC) enhance its anti-fraud measures for construction businesses. This toughened-up approach aims to reduce abuse and non-compliance across construction industry supply chains. Businesses that ‘knew or should have known’ that their transactions were connected to CIS or PAYE fraud could face serious consequences. ‘Knew or should have known’ …