Does CIS apply to landscaping and gardening?

Does CIS apply to landscaping and gardening? As of October 2026, routine gardening, garden maintenance and tree surgery are outside CIS. Building walls, drives and patios, concrete-post fencing and landscaping that finishes a building project are inside it when a contractor pays you. No, not on its own. HMRC's CIS manual excludes routine landscaping, gardening, forestry and tree surgery that is not done as part of a wider construction project. Yes, when you are paid by a contractor. HMRC's manual says building walls, drives, patios and similar works is caught even when it is part of routine landscaping, because they are works forming part of the land. It depends on the job. Fencing on a wider building project is covered whatever its weight. A one-off fence is covered if the posts are set in concrete, and not covered if the posts are simply driven into the ground. Read the full answer, with every source, at rightotax.co.uk.