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Interior designer and CIS scheme

Interior designer subcontracting work out is it covered by CIS

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I have a new client who has started to work as an interior designer but also purchases furniture and furnishings on behalf of clients and arranges redecoration (painting, wallpaper etc and sometimes some electrical and plumbing work). She will manage the schemes charging the clients for the whole job and she will pay the decorator, electrician etc. No new building work involved just redecoration of existing premises. Will they have to implement the CIS scheme here for paying the decorators and other contractors?

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By lesley.barnes
29th Mar 2019 13:17

Yes for decorating, electrical and plumbing. See HMRC guide for contractors and subcontractors.

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JCACE
By jcace
29th Mar 2019 13:19

I would have thought so.
Have a look at HMRC manual CISR14020 under construction operations:
"The expression ‘construction operations’ covers almost anything that is done in the United Kingdom and its territorial waters to a building, structure, civil engineering work or installation, whether of a permanent or temporary nature."
Or HMRC's guidance CIS 340, appendix A.

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