HMRC’s CIS340 Update: A Reminder to Assess Before You Engage
On 8th July 2026, HMRC updated its Construction Industry Scheme (CIS340) guidance, specifically Appendix A.3, which relates to contracts involving construction operations. Whilst this is not a legislative change, the revised guidance provides further clarification on HMRC’s interpretation of when the Construction Industry Scheme (CIS) applies and reinforces the importance of reviewing existing contractor engagement processes. For recruitment […]
