As Awbery explains, tax legislation clearly defines which construction activities are covered by the CIS, and HMRC provides detailed guidance: “The good news is that the construction professions, such as architecture, planning, surveying, building services and civil/structural engineering are not within the scope of ...

What works fall under CIS?

CIS covers all 'construction' work– this includes decoration, repairs, site preparation demolition and related work. Both those making payments and those receiving payments need to register. All business to business payments are covered.

What counts as CIS?

Under the Construction Industry Scheme ( CIS ), contractors deduct money from a subcontractor's payments and pass it to HM Revenue and Customs ( HMRC ). The deductions count as advance payments towards the subcontractor's tax and National Insurance. Contractors must register for the scheme.