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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: miscellaneous: concerns definition


CISR18600 Action guide contents


Concern is the term used in the CIS system to refer to collective bodies or institutions. These include partnerships, companies, trusts, housing associations,development corporations and other public bodies. These concerns do not have a single owner but are usually owned or managed by a number of persons. Depending on the type of concern these persons may be

  • partners acting for a firm
  • directors (or sometimes a company secretary) acting for a company
  • trustees acting for a trust
  • officers acting for a public body or housing association

For certain tax purposes beyond CIS these concerns need to be treated in different ways. However, for construction industry scheme purposes, they can be grouped together and called concerns.