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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: overview: what is not covered by the Scheme?

You must remember that the Construction Industry Scheme does not apply to payments for work done outside the UK. ‘Outside the UK’, in this context, also means the Channel Islands and the Isle of Man.

You should refer to the separate section at CISR14000 for details of those construction operations that are excluded from the Scheme. A summary of this information can be found in Appendices A to C of the booklet CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’.