I Wonder if anyone can help me...I have a telecommunications company and we pull in fibre cables through BT exsiting ducts also do some splicing aswell as overhead stuff. Do i come under the CIS as i can only see CIS340 installation or replacement of telecommunication cable television and computer wiring through telecommunications preexisting ducting in buildings. i can not see to find anything about external ie Underground.
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Am sure you’ve started with the following guidance:
https://www.gov.uk/what-is-the-construction-industry-scheme
Your query sounds specific and would require any respondent, unless encountered an exact match, only be able to offer an opinion; or need to fully understand the business.
If the guidance from HMRC does not appear to satisfactorily answer your concerns then I would suggest you contact them (HMRC) directly and specifically.
Good luck.