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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: construction operations: commissioning


CISR14600 Action guide contents


‘Commissioning’ is an expression that can cover activities ranging from merely inspecting an installation to a much broader commitment involving inspecting the installation, adjusting operational settings and, most critically, making good physical deficiencies discovered.

It follows that ‘Commissioning’ can, in some circumstances, be caught by the Scheme. However, where the work comprises no more than inspecting the installation, perhaps manually adjusting controls to ensure optimum operation of the equipment and then making a report to the client/contractor, the work is not regarded as being within the Scheme. In this case the work is treated as being more in the nature of a ‘survey’ and therefore subject to the exclusion in FA04/S74 (3)(e) relating to the ‘professional work of …consultants in building, engineering …’. Of course, if the work also includes a duty to make good physical deficiencies in the installation then it is treated as ‘rendering complete’ the earlier work and is within the scope of CIS (FA04/S74 (2)(f)).

It follows that where the installation of a system is treated as falling outside the Scheme, the activity of commissioning must also be excluded.