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Where Taxpayers and Advisers Meet

CIS exemption

macdvt1
Posts:1
Joined:Wed Feb 24, 2021 9:29 am
CIS exemption

Postby macdvt1 » Wed Feb 24, 2021 9:36 am

I employ a two surveyors and our main work is land surveying and movement monitoring (over 95% of our work), we are occasionally asked to set out a house or road for a client (less than 5% of our work), are we still exempt from CIS deductions for the setting out aspect? I have spoken on the telephone to an HMRC adviser but they say they are not sure and I need to check online, there is no clarity on any of their web pages.

Lambs
Posts:1579
Joined:Wed Aug 06, 2008 3:15 pm

Re: CIS exemption

Postby Lambs » Wed Feb 24, 2021 9:53 am

M,

I am not sure what you mean by "setting out" but this from HMRC's CIS Reform Manual:

"FA04/S74 (3)(e) excludes the following operations from the Construction Industry Scheme:

‘the professional work of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or the laying-out of landscape’.
Note that this exclusion does not apply to all ‘professionals’ involved in construction projects on a self-employed basis. It applies to surveyors and architects even though their professional disciplines do or may include supervisory or executive function or responsibility."

Guidance in full at

https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr14270

Kind regards,

Lambs


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