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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR14000 · The Scheme: construction operations

  • CISR14600 · The Scheme: construction operations
  • CISR14010 · Introduction
  • CISR14020 · Scope of CIS
  • CISR14030 · Unusual contracts
  • CISR14040 · Reverse premiums
  • CISR14045 · Reverse premiums – examples of what does and does not constitute a reverse premium for CIS purposes.
  • CISR14047 · Payments made by landlord to tenant payments – Overview
  • CISR14048 · Payments made by landlord to tenant – Regulation 20A
  • CISR14049 · The Scheme: appendix to Regulation 20A
  • CISR14050 · Dealing with 'scope' enquiries
  • CISR14060 · Disputes about 'scope'
  • CISR14070 · Territorial limits
  • CISR14080 · Artistic works
  • CISR14090 · Building service systems
  • CISR14100 · Buildings and structures
  • CISR14110 · Cleaning
  • CISR14120 · Commissioning
  • CISR14130 · Computer and telephone networks
  • CISR14140 · Fencing
  • CISR14150 · Fixed furniture
  • CISR14160 · Fire protection systems
  • CISR14170 · Floor coverings (for example, carpets)
  • CISR14180 · Improvement and housing grants
  • CISR14190 · Industrial plant
  • CISR14200 · Landscaping
  • CISR14210 · Locksmiths
  • CISR14220 · Manufacture and delivery
  • CISR14230 · Mineral extraction
  • CISR14240 · Preparatory, integral and finishing operations
  • CISR14250 · Painting or decorating
  • CISR14260 · Plant hire
  • CISR14270 · Professional work
  • CISR14280 · Seating, blinds and shutters
  • CISR14290 · Security systems
  • CISR14300 · Sign writing and signboards
  • CISR14305 · Traffic management
  • CISR14310 · Electronic communications apparatus
  • CISR14320 · Works forming part of the land
  • CISR14330 · Index of construction operations
  1. The Scheme: construction operations: contents
  2. The Scheme: construction operations: introduction

CISR14010 | The Scheme: construction operations: introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR14600 | Action guide contents | |—————————————————————————————————–|———————–|

The range of operations carried out in the construction industry has always been diverse and this aspect has become more marked as electronic technologies have come to form part of civil engineering structures, buildings and their services.

This section cannot list every kind of activity that should be considered a construction operation. When you encounter an unfamiliar operation, bear in mind the following pointers:

Ask the enquirer for a description of:

  • the operation (if they use technical terms you do not understand ask them to explain the operation in layman’s language)

  • the circumstances in which it is being done (for instance, is it being carried out overseas, or is it the supply of materials or equipment rather than installation?).

Identify the key word, or words, describing the operation.

Using the Intranet search facility

  • narrow the search to include only the CIS Guidance

  • enter the keyword (or keywords)

  • alternatively look at the ‘Scope’ index at CISR14330 to see if the keyword appears there

  • consult any information panel identified in the search.

If the keyword search does not reveal useful information, consider whether you can reach a conclusion by reference to the class of operation. For instance, the enquirer may be asking about a specialised kind of production machinery installed in a factory. In that case you could refer to CISR14190 dealing with ‘industrial plant’ for general guidelines.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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