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Posted Fri, 19 Jan 2024 09:04:03 GMT by Steve Ashworth
a CIS question for mobile lodges. They are built offsite and then delivered to site and moved on to the plot of land. Their is some fixing to the ground, but it is mainly connecting utilities and then finishing off facias/finishing around the bottom and the land around. We have been told they could be caught under CIS, is this likely?
Posted Wed, 07 Feb 2024 07:58:38 GMT by HMRC Admin 20 Response
Hi Steve Ashworth,
The transportation only of these structures to site would not be within the scope of CIS.
However, where there is an element of construction around the process, such as the installation of any services to the units, then this is likely to be within scope.  
This is covered at CISR14100, which refers to prefabricated structures. Appendix C of the CIS340 is also relevant here.
The mobile homes are delivered and are subsequently connected to amenities such as power and water supply and are therefore caught under a ‘supply and fix’ arrangement – see CISR14220.  
Another consideration is that if any part of that contract includes construction operations (assuming the delivery and utility connectivity work is part of the same contract from the same supplier) then both elements would subsequently be caught under a mixed contract– see  CISR14030.
Thank you.

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