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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: landscaping

CISR14200 | The Scheme: construction operations: landscaping

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

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

FA04/S74 (2)(f) says that ‘operations which form an integral part of, or are preparatory to, or are for rendering complete (other construction operations including … landscaping’ are within the scope of the Construction Industry Scheme.

Where landscaping or similar operations such as tree-felling are carried out as a preparatory measure, or on completion of a construction operation they are subject to CIS.

Within CIS

  • landscaping a housing estate, an industrial estate or the surrounds of a house as a finishing operation in a wider project of construction

  • landscaping a location following demolition of buildings or structures

  • the construction of walls, drives, patios and suchlike, as part of ‘routine landscaping’, as these operations will be caught by FA04/S74 (2)(b), as ‘works forming … part of the land’

  • tree-felling as part of site clearance

  • turf laying as part of a wider project of construction.

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Excluded from CIS

  • routine landscaping, gardening, forestry and tree surgery not undertaken in the course of a wider project of construction

  • landscaping open-cast mine areas after mining has ceased (where there are no pit head machinery, buildings or structures).

  • construction of golf courses (if not associated with the construction of buildings such as club houses).

  • cleaning up an undeveloped site prior to onward sale of land

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