Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: contractors: definition of contractor

The term contractor, for the purposes of the Construction Industry Scheme, is defined at FA04/s57 and s59.

It is set out to include

  • any subcontractor to a contract for construction operations who engages subcontractors to carry out any of that work (FA04/s57 (2)).
  • any person carrying on a business which includes construction operations (FA04/s59 (1)(a)). These are known as ‘mainstream contractors’ in this guidance.
  • any person carrying on a business, or certain bodies, whose expenditure on construction operations exceeds certain limits (FA04/s59 (1)(b)-(l)). These are known as ‘deemed contractors’ in this guidance.

More detail on these is available in separate information panels in this section as follows