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Chapter CISR14320

Document Cited in Related
Vincent
Published date16 April 2016
Record NumberCISR14320
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
CISR14600 Action guide contents

FA04/S74 (2)(b) says that the following operations are within the scope of the Construction Industry Scheme:

  • ‘construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including (in particular) walls, roadworks, power-lines, electronic communications apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipe-lines, reservoirs, water mains, wells, sewers, industrial plant and installations for the purposes of land drainage, coast protection or defence’.

This provision seeks to catch the construction of civil engineering works other than buildings and structures (that are covered by FA04/S74 (2)(a)). The types of work listed are wide-ranging but the list is not intended to be exhaustive. So, if you encounter a class of work that is not directly specified but you consider that it can properly be described as ‘works forming part of the land’, you are entitled to conclude that it is caught by this provision.

Most of the operations mentioned should give contractors no difficulty in deciding whether CIS should be applied. The following paragraphs, however

  • deal with some special cases in the classes mentioned

or

  • describe operations that are not mentioned but are considered to be caught by this provision, or
  • refer you to other information panels in this section covering areas of particular difficulty.
Walls

The construction of conventional brick and masonry walls is caught as is the...

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