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ARTICLE · 22 MARCH 2024

New CIS Regulations: Making CIS Work For Tenant Works

Herbert Smith Freehills Kramer LLP
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The latest changes to the CIS regulations will reduce the risk of withholding tax and the associated tax compliance burden when agreeing tenant's works and inducement arrangements.

United KingdomReal Estate and Construction
Casey Dalton
Casey Dalton
William Arrenberg
William Arrenberg
David Alexander
David Alexander

The latest changes to the CIS regulations will reduce the risk of withholding tax and the associated tax compliance burden when agreeing tenant's works and inducement arrangements.

The Income Tax (Construction Industry Scheme) Amendment Regulations 2024 (the 'regs') have been made and laid before the House of Commons, coming into effect on 6 April 2024. The regs have been revised and widened since the first draft was published for technical consultation in November 2023.

The new regulations retain Regulation 20 (reverse premiums) of The Income Tax (Construction Industry Scheme) Regulations 2005, and set out the criteria for the additional exemption against which a payment by a landlord to a tenant will not constitute a 'contract payment' and will therefore fall outside the scope of CIS:

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