CISR15170 - The Scheme: payments: managing agents
When a managing agent is acting for a principal or 바카라 사이트˜client바카라 사이트™ in letting contracts that include construction operations they will not generally be a contractor as defined within the Scheme. This is because the contract for construction operations will more likely be between the principal and the subcontractor. The managing agent바카라 사이트™s role would be to see that the work is carried out in accordance with the principal바카라 사이트™s contract with the subcontractor and may include making payments to them.
Where the contract between the principal and the managing agent includes the maintenance of the property and the agent enters into a contract on their own behalf, even though this is done under the terms of the service contract between the agent and the principal, the agent will be acting as a contractor within the Scheme.
Remember that payments made under a contract between the managing agent and the subcontractor may be caught by the Scheme where it is a mixed contract, for example,including elements of security, cleaning, minor repairs and maintenance. When considering such a case you should refer to the section dedicated to 바카라 사이트˜construction operations바카라 사이트™ at CISR14000 onwards for more on mixed contracts and operations caught by the scheme. Brief details on the scope of construction operations is also covered in Appendices A & B of CIS340 - 바카라 사이트˜Construction Industry Scheme. Guide for contractors and subcontractors바카라 사이트™, available on .