This section serves as an introduction to the section on
contractors operating the Construction Industry Scheme. For more
detailed coverage use the above 'Menu' link to the menu of
information panels on particular subjects.
The section 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 section at
CISR80000 on Scheme compliance. Nor
does it deal with the creation of contractor records on CIS. That
is dealt with in the section on contractor records at
CISR30000.
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
CISR14000 onwards and not in this
section (see also the booklet CIS340 - 'Construction Industry
Scheme. Guide for contractors and subcontractors').
Since it is a descriptive section there are no action guides,
only information panels.
