Construction Industry scheme (CIS) – recent change and a future change
Following the abolition of monthly paper returns from 6 April 2016, HMRC have indicated that some leniency will be allowed for the first three months of the current year.
From 6 April 2017 it is intended that the verification of subcontractors should move to an entirely online system.
Until then verifications can continue to be made online or by telephone.