HMRC will be able to amend the CIS deduction claimed by subcontractors on their RTI (via EPS)
Clarification that it is only where the subcontractor directly incurs cost of materials that the cost is not subject to CIS deductions
Deemed contractors – organisations incurring significant construction expenditure will have to determine, on a more regular basis rather than just at the year end, their costs to assess whether they will exceed £3 million in the prior 12 months
Increase in scope of penalties - supplying false information or encouraging/asserting pressure on others to do the same will incur penalties
BUFDG will be looking further into the deemed contractor changes above and produce a paper for our members on potential risks to the HE sector.
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07 April 2021 
Julia Ascott, Employment Taxes Specialist
