The government has enacted the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015 (SI 2015/429), which make minor amendments to the Construction Industry Scheme (CIS) as part of a series of changes following a consultation on improving the CIS.  The changes were announced in the 2014 Autumn Statement, and came into force on 6 April 2015.

Most importantly, the Regulations amend the CIS so that a contractor who has not made any payments to sub-contractors in a tax month no longer has to submit a nil return.