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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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The Scheme: overview: what is covered by the Scheme?

The Scheme applies to all construction work carried out in the UK, including jobs such as:

  • construction
  • alterations
  • repairs
  • extensions
  • demolition
  • dismantling.

Refer to CISR14000 onwards for more information on the definition of construction operations. Those details can also be found in Appendices A to C of the booklet CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’.