Over the last six months, HMRC has made a number of changes to the Construction Industry Scheme (CIS), including:
Compliance with VAT obligations has been added to the Gross Payment Status compliance test which means if businesses do not comply with their VAT requirements, then HMRC can ultimately remove or refuse Gross Payment Status
Most landlord to tenant payments for construction work are no longer within the scope of the CIS
There is now a digital form to register as a Subcontractor and make Gross Payment Status applications.
HMRC has produced a video for CIS Subcontractors to help them understand the scheme, including that accurate material costs must be provided when submitting an invoice.