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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: contractors: businesses and individuals that are NOT contractors

Under the Scheme, the following businesses and individuals are NOT contractors:

  • Businesses or other concerns outside the mainstream construction industry whose average annual expenditure on construction work over the last three years has been less than £1 million (See CISR12050 for more information about this).
  • Householders that are having work done on their own homes, such as new house building, decoration, repairs or an extension.