Electronic filing of the Construction Industry Scheme (CIS) returns is here – it’s mandatory.
Since April 2016 there is no longer the option to submit CIS paper returns to HMRC.
85% of CIS returns are already filed online according to HMRC but that still leaves one in seven who are going to have to change or get an agent to act for them.
Of course the reporting regime is penalty backed (as usual). Please don’t forget to register online for services.