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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: computer and telephone networks

CISR14600 Action guide contents
   

The installation of computer networks or telephone networks in buildings or structures, in isolation, will not fall within the scheme. They will only be caught under a mixed contract of work where their installation necessitates other construction work on the building or structure.