A client of mine is a Landscape Gardener who carries out Estate & gardens management. He uses subcontractors for any HARD landscaping work. Per CIS340 Tree Planting & landscaping in the course of forestry or estate management are not constructions operations" but does this extend to the work my client subcontracts?
Certainly 99% (if not all) of the work is NEVER part of a bigger construction or housebuilding project or contract, its just work carried out for the public who may wish to re-landcape, replace a patio, build new or repair a wall etc.
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Caught
Landscaping in general is caught by CIS http://www.hmrc.gov.uk/manuals/cisrmanual/CISR14240.htm
Laying of paths and patios is certainly caught
Within CIS
CISR14200, to which you have referred, lists as "Within CIS":
"the construction of walls, drives, patios and suchlike, as part of ‘routine landscaping’, as these operations will be caught by FA04/S74 (2)(b), as ‘works forming … part of the land’"
That is very clear and is not cancelled by the exclusion which you have quoted. Your client will not be a CIS sub-contractor if he works for private homeowners, because they are specifically excluded from being contractors, but he is a CIS contractor himself in relation to the sub-contractors whom he uses for the hard landscaping. It is no different to (say) kitchen fitters - the contract between the homeowner and the fitter is outside CIS, but if the fitter has a mate, that mate is a sub-contractor within CIS (if he is not an employee).
P.S. Awarding yourself Best Reply is a bit cheeky!
Best reply
One of those cases where the best reply is not necessarily the correct answer, but is the answer that the OP wants to hear. Even if he is replying to himself.