The Scheme: contractors: introduction
This section serves as an introduction to the section on contractors operating the Construction Industry Scheme. For more detailed coverage use the above ‘Menu’ link to the menu of information panels on particular subjects.
The section explains the criteria for determining whether a business is a contractor under the Scheme and describes the obligations contractors have under the Scheme legislation. It also goes into detail on certain particular types of contractor.
It does not cover procedures involved when contractors fail to fulfil any of the obligations described here. These are dealt with in the section at CISR80000 on Scheme compliance. Nor does it deal with the creation of contractor records on CIS. That is dealt with in the section on contractor records at CISR31000.
The term ‘contractor’ for the purposes of the Construction Industry Scheme is closely linked to the meaning of ‘construction operations’. Detail on what is meant by construction operations is covered at CISR14000 onwards and not in this section (see also the booklet CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’).
Since it is a descriptive section there are no action guides, only information panels.