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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: secondary legislation: regulation 19

This regulation covers work done by a person on their own land.

The payment is not a contract payment if the conditions set out in (2) and (3) are met:SI2005/2045 reg 19(1).

The person making the payment must fall within FA04:s59 (1)(a) and must have been approvedby HMRC: SI2005/2045 reg 19(2).

The payment must be made to –

  • the owner of the property or the tenant of agricultural land on which the construction operation is carried out: SI2005/2045 reg 19(3)(a)(i) and (ii), and
  • total payments made, excluding the direct cost of materials, must not exceed £1,000: SI2005/2045 reg 19(3)(b).

A definition of ‘agricultural property’ can be found at SI2005/2045 reg 19(4).