CISR12010 - The Scheme: contractors: introduction

This section serves as an introduction to the section on contractors operating the Construction Industry Scheme. For more detailed coverage use the above 바카라 사이트˜Menu바카라 사이트™ link to the menu of information panels on particular subjects.

The section explains the criteria for determining whether a business is a contractor under the Scheme and describes the obligations contractors have under the Scheme legislation. It also goes into detail on certain particular types of contractor.

It does not cover procedures involved when contractors fail to fulfil any of the obligations described here. These are dealt with in the section at CISR80000 on Scheme compliance. Nor does it deal with the creation of contractor records on CIS. That is dealt with in the section on contractor records at CISR31000.

The term 바카라 사이트˜contractor바카라 사이트™ for the purposes of the Construction Industry Scheme is closely linked to the meaning of 바카라 사이트˜construction operations바카라 사이트™. Detail on what is meant by construction operations is covered at CISR14000 onwards and not in this section (see also the booklet CIS340 - 바카라 사이트˜Construction Industry Scheme. Guide for contractors and subcontractors바카라 사이트™).

Since it is a descriptive section there are no action guides, only information panels.