Generally speaking, all construction operations to either a building or the land falls within the scope of the scheme – with a very few exceptions or anomalies.

The following list is taken directly from HMRC’s guide to operations that fall within the CIS:

  • demolition of, for example, buildings, structures and tree-felling
  • preparation of site and site-clearance, earth-moving on site, excavation, tunnelling and boring
  • preparation and laying of foundations and piling
  • actual construction, alteration or repair of a permanent or temporary building or civil, chemical or other industrial engineering work or industrial plant or structure – for example:
    • asbestos removal
    • storage tanks
    • silos
    • pylons
    • cranes or derricks
    • pumps
  • construction of site facilities including site huts, portable buildings and site hoardings
  • installation of power lines, pipelines, gas mains, sewers, drainage, cable television and telecommunications distribution systems
  • installation of closed-circuit television for purposes other than security (such as traffic management)
  • installation of public services
  • construction, repair and resurfacing of roads and bridges including white-lining
  • provision of temporary and permanent roadways and other access works such as drives
  • erection or dismantling of scaffolding falsework and formwork
  • plant hire with operator for use on site
  • installation of fire protection systems designed specifically to protect the fabric of the building (such as sprinkler systems, fireproof cladding) rather than a fire warning (alarm) system
  • installation of prefabricated components or equipment under ‘supply and fix’ arrangements.
  • transport of materials on site
  • internal cleaning of buildings and structures carried out in the course of, or on completion of, their construction, alteration, extension, repair or restoration
  • work done on installations (such as rigs, pipelines, construction platforms) maintained or intended to be established for underwater exploration for, or exploitation of, minerals where the work is on land or in the UK territorial waters (up to the 12-mile limit)
  • installation of systems of heating, lighting, air-conditioning, ventilation, power supply and distribution, drainage, sanitation, water supply and distribution, and fire protection works
  • installation of lifts, plant, or machinery needed by the specification of a building under construction or alteration
  • construction and repair of industrial plant
  • site restoration and landscaping
  • installation, structural repair and painting of lamp standards, traffic lights, parking meters and street furniture
  • construction of concrete and marble floors
  • installation of and repair to:
    • glazing
    • doors and rolling grills or security shutters
    • kitchens and bathrooms
    • shop-fittings including fixed furniture (except seating and freestanding display cabinets)
  • painting and decorating the internal or external surfaces of any building or structure