The Government is consulting on changes to the Construction Industry Scheme (CIS) to be introduced from April 2021. These include giving HMRC the power to amend CIS deductions in the event of errors or omissions and requiring businesses to apply the CIS when construction expenditure exceeds £3 million over the preceding 12 months. Exemptions to CIS deductions will also be limited going forward and there will be penalties for providing false information. We welcome your feedback, please send your comments to