---
title: "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026"
id: 93b6acda-7dd1-4fd9-9218-307920d61f7f
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/289
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/93b6acda-7dd1-4fd9-9218-307920d61f7f
language: en
in_force_from: 2026-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/289/data.xml
read_on: 2026-11-10
sha256: 1b3dd9aac237916d853e6c094d2775196d66ff65e2728ef007115378df597fee
provisions: 3
---

# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 289
Income Tax
Corporation Tax
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026
Made
12th March 2026
Laid before the House of Commons
13th March 2026
Coming into force-
6th April 2026
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 60(7) and 70(1)(a) and (2)(c) and (d) of the Finance Act 2004 and now exercisable by them.

## 1 Citation and commencement {#regulation-1}

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

## 2 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005 {#regulation-2}

(1) The Income Tax (Construction Industry Scheme) Regulations 2005 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.
.