UK Statutory Instrument SI 2026 United Kingdom

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026

These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005. Regulation 2(2) inserts regulation 4(9A) and (9B) which require contractors, whose business includes construction operations, to make returns to His Majesty’s Revenue and Customs (“HMRC”) where the contractor has not made any payments to sub-contractors in a tax month …

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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
s.001 Citation and commencement
s.002 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

Help complying

Guvnor’s practical routes through this instrument.

I've made a CIS mistake - how to fix it

Something gone wrong with CIS? This troubleshooting journey helps contractors identify their mistake, correct errors, reduce penalties, and appeal if they have …

CIS essentials for small builders

The 5 things you need to know about CIS if you use subcontractors. A 5-minute guide for builders, plumbers, electricians and other …

Using occasional labour - CIS quick check

A 3-minute decision tree for sole traders wondering if CIS applies when they pay a labourer or mate to help on a …
4 more guides that reference this instrument
CIS for small builders - what you actually need to know CIS nil returns - when you must file and when you don't Common CIS mistakes and how to avoid them Using occasional labour on construction jobs - your CIS obligations

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.