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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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The Scheme: construction operations: introduction

CISR14600 Action guide contents
   

The range of operations carried out in the construction industry has always been diverse and this aspect has become more marked as electronic technologies have come to form part of civil engineering structures, buildings and their services.

This section cannot list every kind of activity that should be considered a construction operation. When you encounter an unfamiliar operation, bear in mind the following pointers:

Ask the enquirer for a description of:

  • the operation (if they use technical terms you do not understand ask them to explain the operation in layman’s language)
  • the circumstances in which it is being done (for instance, is it being carried out overseas, or is it the supply of materials or equipment rather than installation?).

Identify the key word, or words, describing the operation.

Using the Intranet search facility

  • narrow the search to include only the CIS Guidance
  • enter the keyword (or keywords)
  • alternatively look at the ‘Scope’ index at CISR14330 to see if the keyword appears there
  • consult any information panel identified in the search.

If the keyword search does not reveal useful information, consider whether you can reach a conclusion by reference to the class of operation. For instance, the enquirer may be asking about a specialised kind of production machinery installed in a factory. In that case you could refer to CISR14190 dealing with ‘industrial plant’ for general guidelines.

If these guidelines do not help you to decide whether or not the operation is within the Scheme you should consult the CIS Technical Team (see CISR97090).