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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: dealing with 'scope' enquiries

CISR14050 | The Scheme: construction operations: dealing with 'scope' enquiries

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

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

While most of the operations carried out within the construction industry are traditional building activities that are undoubtedly caught by the Construction Industry Scheme, doubts can arise where the operation under consideration:

  • is on the margins of the industry, for instance, the installation of manufacturing machinery in buildings

  • involves new building techniques and equipment

  • is only caught by the Scheme in certain circumstances, for instance, landscaping.

When dealing with enquiries from subcontractors or contractors about whether a particular operation is caught you should be careful to express your conclusion in terms of the question put to you. Thus, if a subcontractor asks: ‘Is the installation of widgets in buildings subject to the Construction Industry Scheme?’ your reply should say that ‘The installation of widgets in buildings is/is not subject to the Construction Industry Scheme’. Above all, you should not say something like ‘The work your business does is outside the scope of the Scheme’. This is because a small change in the type of work done or the contractual arrangements may later bring it within the scope of the Scheme.

When approached for advice on the scope of the Scheme, follow the action guide at CISR14610.

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