Members may be asked if the are registered with CIS. This is not necessary. A list of excluded occupations is shown on the HMRC website.
The ANC obtained advice from a tax expert familiar with the construction industry who stated that “the scheme only covers construction operations and in laymans terms this is work involving buildings and or structures with tools. White collar consultants and planners are excluded. Where a member of the Association would come into the scheme is if his firm engaged in a contract that supplied the planning and installation of noise reduction works in a single contract.”