Cisr14200 - the scheme: construction operations: landscaping - hmrc internal manual

Cisr14200 - the scheme: construction operations: landscaping - hmrc internal manual

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CISR14200 - THE SCHEME: CONSTRUCTION OPERATIONS: LANDSCAPING | CISR14600 | Action guide contents | |—————————————————————————————————–|———————–| FA04/S74 (2)(f) says that ‘operations which


form an integral part of, or are preparatory to, or are for rendering complete (other construction operations including … landscaping’ are within the scope of the Construction Industry


Scheme. Where landscaping or similar operations such as tree-felling are carried out as a preparatory measure, or on completion of a construction operation they are subject to CIS. WITHIN


CIS * landscaping a housing estate, an industrial estate or the surrounds of a house as a finishing operation in a wider project of construction * landscaping a location following demolition


of buildings or structures * the construction of walls, drives, patios and suchlike, as part of ‘routine landscaping’, as these operations will be caught by FA04/S74 (2)(b), as ‘works


forming … part of the land’ * tree-felling as part of site clearance * turf laying as part of a wider project of construction. Top of page EXCLUDED FROM CIS * routine landscaping, gardening,


forestry and tree surgery not undertaken in the course of a wider project of construction * landscaping open-cast mine areas after mining has ceased (where there are no pit head machinery,


buildings or structures). * construction of golf courses (if not associated with the construction of buildings such as club houses). * cleaning up an undeveloped site prior to onward sale of


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