Usually no -- HMRC's Construction Industry Scheme (CIS) guidance treats routine cleaning of commercial and industrial premises as excluded from CIS, but internal cleaning of a building carried out in the course of, or on completion of, its construction is treated as a CIS construction operation. Get this wrong and you risk incorrect deductions, or missed ones -- check the specific job, not just the trade.
What does HMRC's CIS guidance say about cleaning?
HMRC's internal manual on the scheme (CISR14110, which sits alongside the CIS340 guide) sets out cleaning as follows. Within CIS: 'internal cleaning of buildings and structures in the course of, or on completion of their construction.' Excluded from CIS: 'external cleaning of buildings and structures', 'routine cleaning of commercial and industrial premises', and 'routine clearance of gutters and sewage pipes.'
When does cleaning count as a CIS construction operation?
Internal cleaning is caught when it happens in the course of, or on completion of, construction, alteration or repair -- which is exactly when a builders clean, sparkle clean or final clean is carried out as part of a build or refurbishment programme. Once the building is complete and in ordinary, ongoing use, ordinary janitorial or contract cleaning of it is routine cleaning and falls outside CIS.
What about external cleaning, window cleaning or gutter clearance?
These are explicitly excluded under HMRC's guidance regardless of when they happen: external cleaning of buildings and structures, and routine clearance of gutters and sewage pipes, are both outside the scope of CIS. See our external facade cleaning and gutter cleaning services.
What should a main contractor or cleaning subcontractor do about deductions?
Where a cleaning contractor is engaged to carry out an internal builders/sparkle/final clean as part of a construction or refurbishment project, the main contractor should treat it as a CIS construction operation for deduction purposes -- verifying the subcontractor's CIS status with HMRC and applying the correct deduction (or paying gross, where verified) in the normal way. This guide is not a substitute for professional tax advice -- confirm your specific position with an accountant or HMRC's CIS340 guidance.
CIS and cleaning -- what's in, what's out (HMRC CIS340 / CISR14110)
| Type of cleaning | CIS status | Example |
|---|---|---|
| Internal cleaning during, or on completion of, construction | Within CIS | Builders clean, sparkle/final clean before handover |
| External cleaning of buildings and structures | Excluded | Facade or window cleaning |
| Routine cleaning of commercial and industrial premises | Excluded | Ongoing office or factory janitorial cleaning |
| Routine clearance of gutters and sewage pipes | Excluded | Scheduled gutter clearance |