»Ê¹ÚÌåÓýapp

| CISR62600 | Action guide contents | |—————————————————————————————————–|———————–|

Introduction

»Ê¹ÚÌåÓýapp term contractor, for the purposes of the Construction Industry Scheme, is defined at FA04/s57 and s59.

It is set out to include:

• any subcontractor to a contract for construction operations who engages subcontractors to carry out any of that work (FA04/s57 (2)).
• any person carrying on a business which includes construction operations (FA04/s74). »Ê¹ÚÌåÓýappse are known as ‘mainstream contractorsâ€� in this guidance.
• any person carrying on a business, or certain bodies, whose expenditure on construction operations exceeds certain limits (FA04/s59 (1)(b)-(l)). »Ê¹ÚÌåÓýappse are known as ‘deemed contractorsâ€� in this guidance.

Previous information panels at CISR62070 in this chapter tell you how returns are automatically issued to mainstream contractors of the type you are most commonly likely to deal with.

Please now turn to the information panel at CISR62150