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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Operation of the construction industry scheme / E5.543 Construction industry scheme—subcontractors
Commentary

E5.543 Construction industry scheme—subcontractors


Personal and employment tax

A party to a contract that relates to construction operations (as defined, see E5.541) is a subcontractor for the purposes of the construction industry scheme (CIS) if, under the contract, that party is under a duty to the contractor1:

  1. Ìý

    •ÌýÌýÌýÌý carry out construction operations

  2. Ìý

    •ÌýÌýÌýÌý provide their own labour or the labour of others in carrying out construction operations, or

  3. Ìý

    •ÌýÌýÌýÌý for the labour of others to be provided

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