CISR12020 - The Scheme:
contractors: definition of contractor
The term contractor, for the purposes of the Construction
Industry Scheme, is defined at FA04/s57 and s59.
It is set out to include
- any subcontractor to a contract for construction
operations who engages subcontractors to carry out any of that work
- any person carrying on a business which includes
construction operations (FA04/s59 (1)(a)). These are known as
'mainstream contractors' in this guidance.
- any person carrying on a business, or certain
bodies, whose expenditure on construction operations exceeds
certain limits (FA04/s59 (1)(b)-(l)). These are known as 'deemed
contractors' in this guidance.
More detail on these is available in separate information panels
in this section as follows