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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: dealing with 'scope' enquiries


CISR14600 Action guide contents


While most of the operations carried out within the construction industry are traditional building activities that are undoubtedly caught by the Construction Industry Scheme, doubts can arise where the operation under consideration:

  • is on the margins of the industry, for instance, the installation of manufacturing machinery in buildings
  • involves new building techniques and equipment
  • is only caught by the Scheme in certain circumstances, for instance, landscaping.

When dealing with enquiries from subcontractors or contractors about whether a particular operation is caught you should be careful to express your conclusion in terms of the question put to you. Thus, if a subcontractor asks: ‘Is the installation of widgets in buildings subject to the Construction Industry Scheme?’ your reply should say that ‘The installation of widgets in buildings is/is not subject to the Construction Industry Scheme’. Above all, you should not say something like ‘The work your business does is outside the scope of the Scheme’. This is because a small change in the type of work done or the contractual arrangements may later bring it within the scope of the Scheme.

When approached for advice on the scope of the Scheme, follow the action guide at CISR14610.