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HMRC internal manual

Construction Industry Scheme Reform Manual

Monthly Return: issue monthly return: mainstream contractors - other types

CISR62600 Action guide contents

Continued from the information panel at CISR62140.

Other types of contractor - mainstream

Other, less common types of mainstream contractors include

  • property developers
  • speculative builders
  • gang leaders
  • labour agencies and
  • Arms-Length Management Organisations (ALMOs)

The information panel at CISR12040 has more detail about each of these

Under the term ‘mainstream contractor’ you will also encounter several different types of business. These include

  • Mixed partnerships. These are partnerships comprising one or more individual partners and one or more limited companies as partners
  • Joint Ventures. These are trading ventures carried on by two or more persons (usually although not exclusively companies) under arrangements that fall short of creating a partnership. Joint Ventures are sometimes also known as Consortia.
  • Partnerships of companies. Similar to a partnership of individuals except that the partners are companies.
  • Limited Liability Partnerships (LLPs). Partnerships who, in commercial law, are regarded as corporate bodies with legal personality separate from their members. Although in general law an LLP is a body corporate, in practice they are treated in the same way as a normal partnership under self-assessment.

As far as the automatic generation and issue of returns are concerned, however, each of the above is dealt with in exactly the same manner as that set out at CISR62070.

The exception is a non-resident company carrying out construction work in the UK. Since March 2003 non-resident companies not liable to corporation tax because they do not trade in the UK through a branch or an agency, have been the responsibility of Specialist PT.

Returns will still be automatically generated and issued to non-resident companies but Specialist PT retains responsibility for them. The contact address and phone number for Specialist PT is at CISR97040.

Non-resident companies carrying out construction work in the UK through a UK branch or agency are treated and dealt with under CIS in the same way as a company registered in the UK.

This information panel continues at CISR62160