You must remember that the Construction Industry Scheme does not
apply to payments for work done outside the UK. 'Outside the UK',
in this context, also means the Channel Islands and the Isle of
Man.
You should refer to the separate section at
CISR14000 for details of those
construction operations that are excluded from the Scheme. A
summary of this information can be found in Appendices A to C of
the booklet CIS340 - 'Construction Industry Scheme. Guide for
contractors and subcontractors'.
