HMRC have published details of the changes to the Construction Industry Scheme (CIS) which were announced in the Autumn Statement.
The Government has today published a summary of responses to the consultation at this link and draft secondary legislation for a short technical consultation. The aim of the next stage of the consultation process is to ensure the legislation works as intended. The HMRC notes say that the overall effect of the changes is intended to improve the operation of the Construction Industry Scheme (CIS) making it easier for businesses to access gross payment status, reduce administration burdens and move more transactions online. the threshold for the turnover test will be reduced to £100,000 in multiple directorships; the initial and annual compliance tests will focus on fewer obligations; the nil return obligation will be amended; joint ventures where there is already one member with gross status will be allowed easier access to gross payment status; allow an earlier repayment to liquidators in insolvency proceedings; and mandation of filing of CIS returns and online verification. The specific changes include the following:
Construction Industry Scheme help and support from HMRC
19 February 2015
GOV.UK has live webinars and videos on YouTube detailing how the CIS works and how to meet your tax obligations.
You can get business emails from HMRC on the Construction Industry Scheme (CIS) and more. Visit GOV.UK for all you need to know about how CIS operates.
Employment Law & Guidance
Flexible working and the Right to Request for all
23 January 2014
The government has announced that the new rules which will allow all employees to be able to request flexible working, will be in force by autumn 2014.
The government's flexible working proposals intend to extend the statutory right to request flexible working to all employees by autumn 2014.
The changes mean employees employed for at least 26 weeks by the same employer will be able to make one request in a 12 month period to work flexibly.
CIPP Policy News Journal
08/04/2015, Page 53 of 521
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