What changed in CIS in 2026?

What changed in CIS in 2026? From 6 April 2026: new CIS fraud rules with a 5-year gross status ban, compulsory nil returns for contractors, and public bodies taken out of CIS. HMRC error letters followed in October, and Making Tax Digital began for higher earners. No. As of October 2026 GOV.UK still gives 20% for registered subcontractors, 30% for unregistered ones, and no deduction for those with gross payment status. Five years where HMRC cancels the status immediately, for example for fraud, or for dealing with businesses it knew or should have known were deliberately not deducting or paying over CIS or PAYE. It was one year before. The 5-year bar applies to behaviour on or after 6 April 2026. Yes, from 6 April 2026. A contractor whose business includes construction work, and that has paid subcontractors before but pays none in a tax month, must file a nil return within 14 days of the month's end, unless it told HMRC at least 14 days before that month began that no payments would be made. Read the full answer, with every source, at rightotax.co.uk.