Construction Industry Scheme (CIS) and Restaurants

Restaurant carrying out their own construction are not covered by CIS

CIS Scheme is well covered by HMRC guide CIS 340.

Section 2.5 of the above mentioned guide makes it clear that expenditure incurred for own business is not covered by CIS scheme.

Thus, restaurants carrying out their own construction are not covered by CIS.

I also confirmed this by calling HMRC CIS general enquiries telephone line 0300 200 3210.