Construction Industry Scheme

As someone who started their working life in the building industry, it’s a sector that has always remained close to my heart. I avidly read the construction industry magazines, websites and forums and keep up with the numerous updates about the Construction Industry Scheme (CIS) from HMRC (for our clients). However a recent enquiry had me floored.

One of our clients wanted me to clarify the position on hiring a subcontractor to fit some Astroturf in one of his projects. Did this come under the CIS or not? Even though we have many clients involved in every sort of building, construction and landscaping, it wasn’t something that we’d been asked before. Is Astroturf flooring, or is it carpet?

Digging deep (and I mean deep) into the HMRC CIS website, I found the precise answer I was looking for. The answer is that Astroturf is not classed as ‘carpet’ and is therefore included in the CIS.

But the general CIS rules about the differences between flooring and carpet, and what constitutes construction work and what doesn’t, are so specific. Have a read of HMRC’s CIS manual if you’ve got a few hours to spare.

What interests me about their guidance is:

  1. the extraordinary detail it goes into about the difference between carpet and other floor coverings
  2. thinking about how many meetings, discussions and consultations it took for our friends at HMRC to come up with this definition.

Did a memo go around asking people to attend a meeting to discuss floor coverings? Did they start by asking attendees what they thought of when the word carpet was used? Did they provide definitions for people to mull over? I have no idea. If anyone knows how these things are decided upon, we’d love to know.

So read the guide. Or, if you prefer to spend your time more fruitfully, we can help on any aspect of the CIS scheme, subcontracting, payroll… or even Astroturf.

Call us on 01392 875 391, email or complete our contact form to arrange a meeting.

Posted in exeter accounting

Exeter Accountant MJ Smith & Co

Celebrating 25 years of excellence.

Free 1st Meeting
Fixed Fees
Free Support!

Find out more

Client Portal Login: Onvio

Forgot Password?

Latest News

Immigration rights of EEA citizens in the event of a no-deal Brexit

The Government has now announced the revised transitional arrangements that will apply in the event of a no-deal Brexit to …
Read More

Duty-free shopping to make a comeback?

The Chancellor of the Exchequer Sajid Javid has said that the Government will reintroduce duty-free shopping with EU countries in …
Read More

Claiming Entrepreneurs’ relief

Entrepreneurs' relief applies to the sale of a business, shares in a trading company or an individual’s interest in a …
Read More

Twitter Feed