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Are there any activities that would not be included within the CIS scheme?

You do not have to register for the CIS scheme 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 ( running a canteen or site facilities).


If you aren’t sure whether your trading activity falls within the CIS scheme, further guidance is provided by HMRC.

Updated on 17th July 2023

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