Consultation | Changes to Construction Industry Scheme

Have your say on the proposed simplification and administrative amendments to the Construction Industry Scheme.

The government intends to amend the Income Tax (Construction Industry Scheme) Regulations 2005 ('the CIS Regulations') to:

• exempt payments made to local authorities or public bodies from the scope of the CIS
• require construction contractors to file a nil return  when they have not paid any subcontractors in a month, unless they have notified HMRC in advance that they will not make any such payments that month

The final regulations will take effect on Monday 6 April 2026.

The government is seeking technical feedback on the draft regulations, both to ensure that they operate as the government intended and to identify areas that need further clarification in more detailed guidance.

Read full details on the Construction Industry Scheme consultation.

How to respond to this consultation

You can email your responses to cisconsultations@hmrc.gov.uk.

The deadline for responses is 11:59pm on Tuesday 3 February 2026.

First published 6 January 2026