Changes to the EPS from April 2022

04 August 2021

New validation and error messages are being added to the EPS for Construction Industry Scheme (CIS) Claims.

In April 2022 there will be an addition to the EPS information.  CIS above £0.00 will require an associated Corporation Tax (CT) Unique Taxpayer Reference (UTR) to be added to the new data field.  There will be a validation attached to this where the EPS can be rejected if the CT UTR is not recognised, or there is no eligibility to make set-off claims under the CIS in that tax year.  

HMRC issued this notice to software developers today and have adopted this measure as part of the HMRC’s strategy to tackle CIS abuse.  

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.