Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): scope of the schemes
The Construction Industry Schemes set out the rules for how payments to subcontractors for construction work must be handled in the Construction Industry and certain other businesses.
The Schemes cover all construction work carried out within the United Kingdom (UK).
The Schemes cover all types of businesses and other concerns that work in the Construction Industry, including:
- Self-employed individuals.
A CI caseworker must:
- obtain details of the contracts (written, verbal and implied) under which a contractor makes and a subcontractor receives payment
- consider whether that work is a construction operation
- establish whether the Scheme has been applied correctly and
- take action to correct matters where it has not.
Guidance on the type of work that is a construction operation can be found in
- The Construction Industry Scheme Manual and
- The Construction Industry Scheme (Reform) Manual.
Guidance for contractors and subcontractors is available in
- Leaflet 1R14/15 (up to 05-04-07),
- Booklet CIS340 (from 06-04-07) and
- Factsheets CIS341 - CIS349 (see COG909500).
The definition of a contractor and a subcontractor is at COG909040