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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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The Scheme: construction operations: cleaning

CISR14600 Action guide contents
   

FA04/S74 (2)(d) states that the following operation is within the scope of the Construction Industry Scheme

  • ‘internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, repair, extension or restoration’.

This provision is straightforward but you should note the following points

  • it only applies to cleaning undertaken in the course of, or on completion of construction work
  • it does not apply to the external cleaning of buildings and structures
  • it does not apply to routine cleaning undertaken on existing commercial or industrial premises not undergoing construction work

Some special cases are considered in the following paragraphs.

Cleaning prior to handover

After construction, commercial or domestic buildings commonly remain in the hands of the developer until sold.

Following the above principles, cleaning carried out for the contractor/developer during construction is subject to CIS, so is the cleaning operation carried out when construction is completed. However, subsequent cleaning done after completion and while the building remains in the hands of the contractor/developer is outside the scope of the Scheme.

External cleaning

As an isolated operation, the external cleaning, jet cleaning, sand blasting and chemical cleaning of the masonry or brickwork or glazing of buildings and structures is not caught by CIS. Where, however, the contract also requires the subcontractor to make good any deterioration of the brickwork, stonework or glazing revealed by the cleaning, this represents a repair of the building. In this case the contract is mixed in character and because one of its requirements (‘repair’) is within the scope of CIS, the whole contract is caught.

External cleaning carried out on building sites, for example, road cleaning on housing estates undergoing construction, is not caught by CIS. This should not be confused with site clearance which is a more substantial operation and is subject to CIS.

Show houses

After construction, houses commonly remain in the hands of the developer until sold. Following the above principles, cleaning carried out for the contractor/developer during construction is subject to CIS, so is the cleaning operation carried out when construction is completed. However, cleaning done after completion and while the building remains in the hands of the contractor/ developer is outside the scope of the Scheme.

Within CIS

  • internal cleaning of buildings and structures in the course of, or on completion of their construction

Excluded from CIS

  • external cleaning of buildings and structures
  • routine cleaning of commercial and industrial premises
  • routine clearance of gutters and sewage pipes.