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