HMRC confirms CIS not in Senior Accounting Officer Regulations

On 22 August 2023, HMRC incorrectly updated the Senior Accounting Officer (SAO) guidance (at SAOG10300) to bring the Construction Industry Scheme (CIS) within the scope of the Senior Accounting Officer (SAO) Regulations.

This amendment was made without updating the relevant underlying legislation(Schedule 46 Finance Act 2009. HMRC have since confirmed that it is not possible to bring additional taxes within the scope of SAO without amending the legislation. Therefore, CIS is not within the scope of SAO for the foreseeable future and HMRC have amended the SAO Guidance to remove the reference.