Construction Industry Scheme - CIS1100

The Scheme: contractors: introduction

CONTRACTORS: INTRODUCTION

This paragraph serves as an introduction to the module on contractors operating the Construction Industry Scheme. For more detailed coverage use the above link to the menu of information panels on particular subjects.

The module explains the criteria for determining whether a business is a contractor under the Scheme and describes the obligations contractors have under the Scheme legislation. It also goes into detail on certain particular types of contractor.

It does not cover procedures involved when contractors fail to fulfil any of the obligations described here. These are dealt with in the module at CIS8600 on Scheme compliance and contractors. Nor does it deal with the creation of contractor records on CIS. That is dealt with in the module on contractor records at CIS4300.

The term `contractor' for the purposes of the Construction Industry Scheme is closely linked to the meaning of `construction operations'. Detail on what is meant by construction operations is covered at CIS1300 onwards (see also IR14/15(CIS)) and not in this module.

Since it is a descriptive module there are no action guides, only information panels.

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