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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: sign writing and signboards

CISR14600 Action guide contents

FA04/S74 (3)(g) excludes from the Construction Industry Scheme

  • ‘sign-writing and erecting, installing and repairing signboards and advertisements’.

The exclusion applies to the installation of static display signboards affixed to buildings and other structures and the erection of signboards on the land. It does not apply to signs having electrical and mechanical features.

Excluded from CIS

  • Wooden and plastic signboards affixed to buildings and other structures
  • sign-writing carried out on shop fronts, shop windows and other locations
  • installation and repair of advertising hoardings
  • repair of electrical and electro-mechanical signs and advertisements.
  • images projected onto a building or structure from stand alone equipment
  • in isolation, the hire of temporary free standing traffic lights

Within CIS

  • Installation of electrical (including neon) signs
  • installation of electro-mechanical signs and advertisements
  • construction of bus shelters and other street furniture carrying advertising boards
  • permanent traffic lights and road signs
  • application of road markings.