Income Tax (CIS) (Amendment) Regulations 2024 (VAT compliance test)
What this means for your business
3
guides
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 3 practical guides
Practical guidance
Our guides explain how to comply with the requirements above.
Your GPS has been cancelled - what happens now
What to do after your CIS gross payment status is cancelled. Understand the difference between cancellation and revocation, manage the …
Apply for CIS gross payment status
How subcontractors can apply for gross payment status to receive the full value of construction payments without deductions. Covers eligibility …
Keeping your CIS gross payment status
How to maintain your CIS gross payment status once granted. Covers annual review timing, the compliance test, early warning signs …
Sections and provisions
2 classified provisions from this legislation.