Landscaping a development is construction, cutting grass is not
HMRC treats landscaping carried out as part of a construction project as a construction operation within CIS. Routine landscaping, gardening and tree surgery outside a wider project are not.
- Soft landscaping on a new estate is inside CIS
- Tree felling as site clearance is inside CIS
- A grounds maintenance contract is outside it
- The same crew can do both in one week
Development work runs as projects with measured valuations and applications, and maintenance runs as contracts on a schedule. Financial management takes CIS deductions at the verified rate on the labour element, by HMRC tax month.


