The Construction Industry Scheme (CIS) may extend to landlords paying tenants for doing construction work. Help ICB gather data...

The Construction Industry Scheme (CIS) requires a contractor to withhold tax from payments to subcontractors for certain construction work.

The scope of CIS means that it extends (or it may extend) to landlords making payments to tenants where tenants have contracted to carry out construction works unless the payments fall within the definition of reverse premiums.

Landlord payments to tenants for landlord works (Cat A) and landlord contributions to tenants for tenants‘ works (Cat B), or a combination of both, are becoming more common as landlords work more closely with tenants to assist them in obtaining early possession and/or to model space to suit their needs, instead of tenants having to remodel the building.

If you have clients in the CIS who deal with landlords and tenants ICB is trying to gather (in the first instance) some quantitative data on the number of individuals that might be impacted. If you can help, would you be willing to email Alex at ICB? Your details will be passed to Jacquie Mount who will contact you for further information.