Monthly return: issue monthly return: deemed contractors
|CISR62600||Action guide contents|
Continued from the information panel at CISR62150.
Under the Scheme, some businesses, public bodies and other concerns who regularly carry out or commission construction work are deemed to be contractors.
Deemed contractors are set out at FA04/s59 (1)(b)-(l) to include the following:
- businesses which spend above a certain amount on construction operations
- public bodies and other specified bodies which spend above a certain amount on construction operations.
CISR12050 has more information here.
Deemed contractors can include:
- trading subsidiaries of charitable bodies or trusts
- local authorities
- development corporations or new town commissions
- The Commission for New Towns
- The Housing Corporation, housing associations, housing trusts, Scottish Homes and the Northern Ireland Housing Executive
- National Health Trusts and Social Services Trusts
- Public offices or Departments of the Crown (including any Northern Ireland department and any part of the Scottish Administration)
- The Corporate officer of the House of Lords, the corporate officer of the House of Commons and the Scottish Parliamentary body.
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 set out at CISR62070.