Certain payments are excepted from the scope of contract payments under the construction industry scheme (CIS) by virtue of the SI 2005/2045, Pt 4.
Small payments
A payment is not a contract payment for the purposes of FA 2004, s 60 if the person making the payment is within paragraphs (b) to (h) in E5.542, and that person has been approved by HMRC for these purposes, and the payment is not made under a construction contract in respect of which the total payments (excluding the direct cost of materials) exceed, or are likely to exceed, £1,0001.
Work carried out on land owned by person to whom payment is made
A payment is not a contract payment for the purposes of FA 2004, s 60 if the person making the payment is carrying on a business that includes construction operations, and that person has been approved by HMRC, and the payment is made to a body or persons in respect of construction operations carried out by that body or person
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