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Construction operations
Key points
- Contractors’ responsibilities for taking on subcontractors.
- FA 2004 s 74(2) supplies a list of activities that are construction operations.
- Some temporary structures are outside the scope of construction industry scheme (CIS) as long as they are in place for a limited period.
- Cleaning undertaken in the course of construction is subject to CIS as is cleaning done between completion of construction and sale to the customer.
- If a single contract relates to a mixture of construction and non-construction operations all works are subject to CIS.
Contractors have considerable tax obligations and responsibilities under the construction industry scheme (CIS). They have to verify a new subcontractor that they engage. The appropriate details must be obtained regarding this subcontractor and submitted to HMRC which will then advise whether he must be paid net or gross.
The contractor has to prepare complete and submit a CIS...
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