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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR16000 · The Scheme: primary legislation

  • CISR16010 · Introduction
  • CISR16020 · Section 57
  • CISR16030 · Section 58
  • CISR16040 · Section 59
  • CISR16050 · Section 60
  • CISR16060 · Section 61
  • CISR16070 · Section 62
  • CISR16072 · Section 62A
  • CISR16073 · Section 62B
  • CISR16074 · Section 62C
  • CISR16080 · Section 63
  • CISR16090 · Section 64
  • CISR16100 · Section 65
  • CISR16110 · Section 66
  • CISR16120 · Section 67
  • CISR16130 · Section 68
  • CISR16140 · Section 69
  • CISR16150 · Section 70
  • CISR16160 · Section 71
  • CISR16170 · Section 72
  • CISR16172 · Section 72A
  • CISR16173 · Section 72B
  • CISR16174 · Section 72C
  • CISR16180 · Section 73
  • CISR16190 · Section 74
  • CISR16200 · Section 75
  • CISR16210 · Section 76
  • CISR16220 · Section 77
  • CISR16230 · Schedule 11: part 1
  • CISR16240 · Schedule 11: part 2
  • CISR16250 · Schedule 11: part 3
  • CISR16260 · Schedule 11: part 4
  • CISR16270 · Schedule 12
  1. The Scheme: primary legislation: contents
  2. The Scheme: primary legislation: section 58

CISR16030 | The Scheme: primary legislation: section 58

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

This section provides a definition of a subcontractor.

A person is a subcontractor if, under the terms of a contract for construction operations,they

  • are under a duty to carry out construction operations, that is, are under a contractual obligation to execute operations specified in the contract (for example, a construction concern commissioned to erect a building): FA04/S58 (a)

  • furnish their own labour for carrying out construction operations (for example, a labour- only subcontractor): FA04/S58 (a)

  • if a company, furnish the labour of the employees or officers of the company for carrying out construction operations (for example, a company supplying the personal services of its principals or employees): FA04/S58 (a)

  • furnish the labour of other parties for carrying out construction operations (for example, a gang-leader or labour agency): FA04/S58 (a)

  • are answerable to the contractor for the carrying out of construction operations by others (for example, developers and site managers): FA04/S58 (b)

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