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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: commissioning

CISR14120 | The Scheme: construction operations: commissioning

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

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

‘Commissioning’ is an expression that can cover activities ranging from merely inspecting an installation to a much broader commitment involving inspecting the installation, adjusting operational settings and, most critically, making good physical deficiencies discovered.

It follows that ‘Commissioning’ can, in some circumstances, be caught by the Scheme. However, where the work comprises no more than inspecting the installation, perhaps manually adjusting controls to ensure optimum operation of the equipment and then making a report to the client/contractor, the work is not regarded as being within the Scheme. In this case the work is treated as being more in the nature of a ‘survey’ and therefore subject to the exclusion in FA04/S74 (3)(e) relating to the ‘professional work of …consultants in building, engineering …’. Of course, if the work also includes a duty to make good physical deficiencies in the installation then it is treated as ‘rendering complete’ the earlier work and is within the scope of CIS (FA04/S74 (2)(f)).

It follows that where the installation of a system is treated as falling outside the Scheme, the activity of commissioning must also be excluded.

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