APSCo UK March Legal Updates

APSCo Update – Tackling Construction Industry Scheme (CIS) Fraud

On 4 December 2025, the UK Finance Bill 2025-2026 was formally introduced and published. It contains key measures for the 2026-2027 tax year, including measures aimed at tackling tax avoidance. Some of these measures will have a direct impact on the Construction Industry Scheme (CIS) and will take effect on 6 April 2026.

Whilst the Finance Bill is introducing key measures to tackle tax avoidance in the CIS, HMRC is also introducing further reforms through the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026. These reforms will also take effect on 6 April 2026.

We have produced an APSCo Update on this covering:

• What the CIS is
• The current position
• The proposed changes
• Next steps to consider

You can access the update through our What’s New page.

DBT Engagement Meetings – Amending the Regulatory Framework

The Department for Business and Trade (DBT) will be arranging a series of engagement meetings over the coming months to discuss their approach to amending the regulatory framework. We would very much welcome your involvement.

If you are interested in taking part in the meetings with the DBT please notify shaziaimtiaz@apsco.org and we will be in touch shortly with further details.

• Health and social care - Thursday 12 March at 10:00-11:00
• Hospitality - Monday 16 March at 11:00-12:00
• Teaching - Thursday 19 March at 10:00-11:00
• Construction - Friday 20 March at 10:00-11:00