CISR14305 - The scheme: construction operations: Traffic management

The guidance is effective from March 2025 and supercedes any previous guidance or rulings.

FA04/S74(2)(f) states that ‘operations which form an integral part of, or are preparatory to, or are for rendering complete such operations as are previously described’ are within the scope of the Construction Industry Scheme (CIS).

The provision aims to cover activities that are routinely undertaken as part of construction operations that are not dealt with specifically under other parts of FA04/S74(2).FA04/S74(2)(f) covers any preparatory operations that enable construction work proper to proceed, operations that are integral to construction and those that render the construction work complete.  

The provision of traffic management services will only be within the scheme if supplied to a contractor carrying out construction operations.  For example, the provision of barriers to the organisers of the Notting Hill Carnival would be outside the scope of the scheme as no construction operations are involved.

Traffic management is required to allow road works and other construction operations to be completed safely. As such, it is both preparatory and integral to the road works/construction operations and therefore, subject to the CIS.  It is similar to scaffolding, that is not a construction operation in its own right but is within scope of the CIS where it is needed for construction operations to take place.

The supply and delivery of traffic management equipment to be used in relation to construction operations at a designated drop off zone (i.e. not placed into position) as an isolated operation will fall outside of the scope of the CIS.  

 As detailed in CISR14260 - The Scheme: construction operations: plant hire - HMRC internal manual  the hire of plant and vehicles with an operator are subject to CIS. 

Other work that is required before the road works/construction operations can commence such as tree/vegetation removal, temporary white lining or temporary road repairs carried out ahead of permanent repairs would be within the scope of the CIS.