The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015 (SI 2015/429) make minor amendments to the Construction Industry Scheme (CIS), and they come into force on 6 April 2015. 

The most important change is that 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. 

The Regulations are part of a series of changes arising from the government’s 2014 consultation on improving the CIS.