Loss Prevention Loss Prevention Alerts

LPA 43 – Construction Industry Scheme: Issues to be Considered by Consultants

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Published in July 2010

The Construction Industry Scheme (CIS) was introduced to try and stop tax evasion by small construction contractors in the UK. It relates to how payments are made to subcontractors by contractors for construction work. This LPA describes the need for distinction between exempt and non-exempt operations with particular advice for consultants undertaking “construction works”.