My understanding is that a letting agent does not normally come under the umbrella of CIS as they are not contracting with the subcontractor, they are purely an agent and the contract is between the landlord and sub contractor (subbie)
This letting agent has decided to add a mark up for organising the repairs and maintenance, so I am worried that they now fall under the CIS?
They have now set up a seperate company to complete the repairs and maintenance work, which they add a mark up, and I feel this definately falls under CIS
Any thoughts greatly appreciated
Sarah
Replies (1)
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Construction operations?
I assume that you are familiar with the CIS Guide, CIS340.
On page 68, you will see that the:
"repair or maintenance of [systems of heating, lighting, air-conditioning, ventilation, power supply and distribution, drainage, sanitation, water supply and distribution, and fire protection works] and the Replacement of system parts not involving other construction operations (for example, taps or a radiator)."
are excluded from being construction operations and would not be subject to CIS, even if the company had to register as a CIS contractor for other reasons.
On the other hand:
"Installation of and repair to:
• glazing
• doors and rolling grills or security shutters
• kitchens and bathrooms"
and
"Painting and decorating the internal or external surfaces of any building or structure."
are included as construction operations which would be subject to CIS.
It all depends on what repairs and maintenance work the separate company will be doing.