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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: sign writing and signboards

CISR14300 | The Scheme: construction operations: sign writing and signboards

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

CISR14600Action guide contents

FA04/S74 (3)(g) excludes from the Construction Industry Scheme

  • 'sign-writing and erecting, installing and repairing signboards and advertisements'.

The exclusion applies to the installation of static display signboards affixed to buildings and other structures and the erection of signboards, unless the erection of the sign forms part of the land. The exclusion does not apply to signs having electrical and mechanical features where the installation requires an electrical connections.

Excluded from CIS

  • Wooden and plastic signboards affixed to buildings and other structures

  • sign-writing carried out on shop fronts, shop windows and other locations

  • installation and repair of advertising hoardings

  • repair of electrical and electro-mechanical signs and advertisements.

  • images projected onto a building or structure from stand alone equipment

  • signs with support posts which are simply driven into the ground

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Within CIS

  • Installation of electrical (including neon) signs

  • installation of electro-mechanical signs and advertisements

  • construction of bus shelters and other street furniture carrying advertising boards

  • permanent traffic lights and road signs

  • application of road markings.

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