You have heard all about the VAT changes affecting the construction sector, but did you know that a range of changes are also being implemented from 6 April 2021 to tighten up aspects of the construction industry tax deduction scheme? This short webinar will take you through the changes and explain what they are intended to achieve and the likely practical implications for you clients. An explanation of the context of each change will also be provided, so the course will be a useful refresher for those who are a little ‘rusty’ on some of the details of the scheme. The main areas of change are:

• CIS set-off
• Cost of materials
• Deemed contractors
• CIS registration penalty

Rebecca Benneyworth is a lecturer and writer on a variety of tax matters. She has her own practice in Gloucestershire, and was named tax lecturer of the year at the Lexis Nexis Taxation awards in May 2007. She is also Tax Editor of AccountingWEB.co.uk.