What work doesn’t fall under CIS?

You wouldn’t be expected to register under the CIS if you only do certain jobs, including:


  • architecture and surveying
  • scaffolding hire (with no labour)
  • carpet fitting
  • making materials used in construction including plant and machinery
  • delivering materials
  • work on construction sites that’s clearly not construction, eg running a canteen or site facilities


HMRC’s CIS guide for contractors and subcontractors has more detail on what is and isn’t covered by the scheme.  You can access this document by clicking here.