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Construction Industry Scheme & Modular Pontoon Installation

Construction Industry Scheme & Modular Pontoon...

I have a new client who imports modular pontoons and installs them. These are mostly of a temporary nature for a particlar sailing event but they can be of a more permanent nature. Being modular, all can be taken apart and rebuilt elsewhere.

The client occassionaly uses subcontractors in the UK - does this fall under the Construction Industry Scheme (I have had a look at HMRC guidence but cannot find anything specific)?

Many thanks


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09th Feb 2013 11:13

Temporary structures


It does seem to be the construction and dismantling of a structure (whether permanent or not), which on the face of it is within the definition of a construction operation, within S.74(2) FA 2004 and not covered by any of the exclusions.

However, see the guidance on temporary structures at CISR14100.  If it's in place for no more than two months, it's not a construction operation.  If it's in place for two months or more, it's a construction operation and he will then need to operate CIS for the subcontractors.

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