- Enforced by
- HMRC
- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
2 other provisions — procedural and definitional
Help complying
Guvnor’s practical routes through this instrument.
Keep and maintain your gross payment status
Everything you need to know to keep your CIS gross payment status once granted. Learn when HMRC reviews your GPS, what triggers …
Getting started with CIS
A comprehensive learning path for anyone new to the Construction Industry Scheme. Understand how CIS works, decide whether you're a contractor or …
Your GPS was cancelled - recovery path
Steps to take after your CIS gross payment status is cancelled. Understand the critical difference between cancellation and revocation, manage the immediate …
1 more guide that reference this instrument
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.