If you’re within the construction industry there is a good chance you fall within the CIS remits however there are some type of works which doesn’t! Keep reading to find out more:
What Work Falls Under CIS?
CIS covers most construction projects involving:
• Permanent or temporary building or structure
• Plant hire which comes with an operators
• Erecting scaffolding
• Installation of Solar Panels (unless private)
• Civil engineering work such as roads, bridges, airports, railways etc
• Site preparation and cleaning inside of buildings after construction work
• Demolition and dismantling
• Building work including alterations, repairs, extensions and decorating
• Installing systems for heating, lighting, power, water and ventilation (air conditioning)
• Any work forming part of land e.g. walls, roadworks, power lines and waterways etc
What Work Doesn’t Fall Within CIS
Certain jobs you do not have to register for such as:
• Architecture and surveying
• Plant hire which does not come with an operator
• Scaffolding hire (with no labour)
• Carpet fitting (unless involved with a construction project)
• Making materials used in construction including plant and machinery
• Delivery of materials
• Work on construction sites that’s not construction, e.g. running a canteen or site facilities.
• Drilling for oil or gas
• Extracting minerals
For specific examples please see here HMRC link.
Where exempt work is being carried out in conjunction with work that is covered by CIS, then often the exemption is lost. All of the work would be covered by CIS.
An example would be an architect who is involved in the actual building work. Now the architect work would fall under CIS and the exemption would be lost. If the architect has only done the drawings for example this would be outside CIS.
If the customer is not a contractor then the work is not covered under CIS (residential). Private households will be residential people so they are not businesses or contractors.
It is always good to be up to date with what CIS could apply to and we hope our CIS knowledge hub is the central place of your learning! If you need any extra support, feel free to reach out to us today.
Frequently asked questions
This article has been provided for information purposes only. You should consult your own professional advisors for advice directly relating to your business or before taking action in relation to any of the provided content.
PS. Whenever you are ready, here's how to grow your construction business...
1. Join our Facebook Group which built completely for businesses within the construction industry. Real people, real support. - Now also available on LinkedIn.
2. Keep up to date with Construction Insider Providing you with industry insight, tips & tricks and much more to make sure you are ahead of your competitors!
3. When you are ready, Become a Saint Financial Group client, and we will provide you with the highest quality solutions to effectively scale your construction business. Book your meeting here!
Written by the team at: