Citation and commencement

1. These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026 and come into force on 6th April 2026.

Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

2.—(1) The Income Tax (Construction Industry Scheme) Regulations 2005(3) are amended as follows.

(2) In regulation 4 (monthly returns), after paragraph (9) insert—

“(9A) Subject to paragraph (9B), a contractor within paragraph (a) of section 59(1) of the Act, who has previously made contract payments or payments which would be contract payments but for section 60(4) of the Act, but has made no such payments in a tax month (“the relevant tax month”) must make a return under paragraph (1), indicating that no such payments were made, not later than 14 days after the end of the relevant tax month.

(9B) Paragraph (9A) does not apply if the contractor notifies the Commissioners for His Majesty’s Revenue and Customs that they will make no payments under construction contracts for a tax month and the notification is made not later than 14 days before the start of the tax month to which the notification relates.”.

(3) After regulation 23 (arrangements involving public bodies) insert—

Payments made to public bodies

23A. A payment under a construction contract is not a contract payment if the payment is made to a person within any of paragraphs (b) to (k) of section 59(1) of the Act.”.