Q&As

Does the construction industry scheme apply when the contractors and construction site are based abroad? Note that the contract is governed by UK law, however, the contractors are not British and the site being constructed is also outside of the UK.

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Published on LexisPSL on 18/11/2020

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Does the construction industry scheme apply when the contractors and construction site are based abroad? Note that the contract is governed by UK law, however, the contractors are not British and the site being constructed is also outside of the UK.

The construction industry scheme (CIS) applies to contractors and subcontractors providing or operating under a contract for the provision of construction operations.

Broadly, construction operations are activities carried out in the UK in the construction

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