We have summarised the key developments impacting the Construction Industry Scheme (CIS) from April 2026. So, what’s changed? Stronger HMRC powers HM Revenue and Customs now has enhanced authority to act where a business “knew or should have known” about fraud within its supply chain. This includes the ability to remove Gross Payment Status immediately and apply penalties of up to 30 percent. Tougher consequences for non-compliance The implications of losing Gross Payment Status are now far...

On 3 March 2026, Chancellor Rachel Reeves delivered her second Spring Statement, amidst significant global and domestic economic pressures. This year, the statement functioned more as a “Spring Forecast”, focusing on reporting economic performance rather than introducing major policy changes. The shift to one major fiscal event per year is intended to give businesses and families greater certainty and stability. Below is a summary of the key points our clients should be aware of following the...

From April 2026, the government will hold businesses operating within the Construction Industry Scheme (CIS) accountable for lost tax if they are deemed to have engaged with organisations engaged in tax evasion. First announced in an official Budget 2025 publication , the government will implement new measures from April 2026 to punish construction businesses that "operate within the Construction Industry Scheme (CIS) who knowingly enter into transactions connected to fraud" . While...