SolvedCISR11080 | The Scheme: overview: what is covered by the Scheme?
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
The Scheme applies to all construction work carried out in the UK, including jobs such as:
construction
alterations
repairs
extensions
demolition
dismantling.
Refer to CISR14000 onwards for more information on the definition of construction operations. Those details can also be found in Appendices A to C of the booklet CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’.