CIS Return - LMDF Tax Solutions - Tax Return for only £100

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CIS covers most construction work to:

a permanent or temporary building or structure
civil engineering work like roads and bridges
For the purpose of CIS, construction work includes:

  • preparing the site, eg laying foundations and providing access works
      demolition and dismantling building work alterations, repairs and decorating
  • installing systems for heating, lighting, power, water and ventilation
  • cleaning the inside of buildings after construction work
You don’t have to register 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
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