HMRC's definition of the CIS scheme and who can operate within this may be slightly different to what you expect, so we've outlined the key points below:
CIS covers most construction work to:
- A temporary or permanent building structure
- Civil engineering work like bridges and roads
For the purpose of the CIS scheme, construction includes the following types of roles:
- Preparing a site; for example laying foundations, providing access works etc.
- Demolition and dismantling
- Physical building works
- Alterations, repairs and decorating
- Installing systems for heating, lighting, power, water and ventilation, combined with the first points
The following roles are not covered by the CIS scheme:
- Architecture and surveying
- Scaffolding hire
- Carpet fitting
- Making materials that are use in construction
- Delivering materials
- Labouring work
We'll always run through a job description with you over the phone to verify whether you fall under the CIS scheme or not. This will include running through an SDC test (supervision, direction and control) and also the government CEST tool to verify you can be treated as a self-employed worker.
If you have any questions just contact our friendly sales team: sales@nasagroup.co.uk.