What work is covered by CIS?

What work is covered by CIS? As of October 2026, the Construction Industry Scheme (CIS) covers most construction work in the UK: site preparation, building, alterations, repairs, decorating, demolition and installing systems such as heating, lighting and water. Carpet fitting, architecture and deliveries are excluded. Installing a complete electrical system, including a full rewire, is covered. HMRC's manual says repairing a circuit or adding extra sockets on its own is not, unless it is part of a wider building job under the same contract. Not on its own. HMRC's manual says replacing a boiler is a repair to the heating system, not the installation of a system, so it falls outside CIS unless it is part of a contract that also includes construction work. No. Carpet fitting is excluded even on a building project, under a 1981 Statement of Practice. It comes into CIS only as part of a mixed contract, such as fitting laminate and carpet under one contract. Read the full answer, with every source, at rightotax.co.uk.