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  • Business spending on construction operations on own property: is CIS Registration mandatory?

    When a business is contracting with other companies to build a plant that it will own and use for its own business to provide a service to an end customer, is it required for that company to register for CIS as a deemed contractor? considering that when a business spends on construction operations on its own property, those payments are excluded from the CIS regime. Examples of payments made by Deemed Contractor businesses for construction operations, that are exempted under SI2005/2045 reg 22. 1A business commissions the building of a new factory/industrial plant, or the extension/alteration of an existing factory/industrial plant, to be solely used for the purpose of that business. https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr15140