Construction (Design and Management) Regulations (CDM)

Construction (Design and Management) Regulations (CDM)

What Are They?

The construction (design and management) regulations (CDM) were introduced in 2015 and are the main set of regulations for managing the health, safety and welfare of construction projects and spell out the legal duties of everyone involved.

Who Do They Affect?

Well, they affect everyone involved on a construction project, no matter the size or type of work being undertaken, with all concerned having legal duties under CDM 2015.  Even a simple domestic job being carried out in your own home, where you have employed someone to carry out the work for you, falls under the CDM Regs!

The CDM Regulations define responsibilities for particular roles.  The main roles are:

  • Client
  • Designers
  • Contractors

If there are more than one contractor involved on the project then there are additional roles of Principal Designer and Principal Contractor.

Okay, So What Do I Need To Do?

If you are a client, you have a legal responsibility to make sure suitable arrangements for managing a project are in place.  This includes:

  • Providing pre-construction information to every designer and contractor either bidding for the work or already appointed to the project
  • Appointing the contractors and designers to the project (including the principal designer and principal contractor on projects involving more than one contractor) while making sure they have the skills, knowledge, experience and organisational capability
  • Ensuring other duty holders are appointed as appropriate and that they carry out their duties correctly:
    • The principal contractor or contractor (for single contractor projects) prepares a construction phase plan before that phase begins
    • the principal designer prepares a health and safety file for the project and that it is revised as necessary and made available to anyone who needs it for subsequent work at the site
  • Allocating sufficient time and resources for each stage of the project
  • Making sure relevant information is prepared and provided to other duty holders
  • Maintaining and reviewing the management arrangements for the duration of the project
  • Providing welfare facilities for the duration of the construction works
  • Notify the Health & Safety Executive (HSE) on projects lasting longer than 30 days with more than 20 workers working simultaneously at any point or exceeds 500 person days

The only exception to this is on small domestic projects where client’s responsibilities are normally transferred to the contractor.


This Sounds a Bit Complicated! What Can I Do To Make Things Simpler?

Things only get complicated for the client when more than one contractor is involved on a project as that is when a Principal Designer and Principal Contractor must be appointed.  You also need to produce a Health & Safety file for the works.

So, if you have a project that involves more than one trade, appoint a Main Contractor to take care of the majority of your legal responsibilities.  For example, when we get appointed we:

  • Assist with the initial design and specification
  • Produce a Construction Phase Plan before works commence
  • Plan, manage and monitor all work carried out, taking into account the risks to anyone who might be affected by it (including members of the public) and the measures needed to protect them
  • Ensure all workers have the right skills, knowledge, training & experience
  • Provide appropriate supervision, instruction and information
  • Have ongoing arrangements in place for managing health and safety throughout the construction phase
  • Liaise with the client for the duration of the project to ensure that all risks are effectively managed
  • Ensure the site is safe & secure with adequate welfare facilities
  • Where required, produce a Health & Safety file
  • Advise on when the HSE need to be notified and assist in filling in the relevant forms

However, we would suggest that on larger, more complicated projects a Principal Designer is appointed as there may be more Health & safety issues to be considered during the planning phase of a project.  You may also want to appoint someone to oversee the works on your behalf to ensure all your legal responsibilities are being met.


If you would like more information then please do not hesitate to contact me on 07973-21644 or email .  Alternatively, contact Mark Holdsworth, our Business Development Manager on 07805-977651 or to discuss any future projects you are considering.

Kind Regards

Steve Waller

Managing Director


For more information reguarding the building industry and the works we undertake, please click on the following link to our website homepage



Keeping Windows Clean

Keeping Windows Clean

Whilst the summer is with us why not take the opportunity to clean your PVCu windows and doors. Keeping your windows clean is very important. It is advised that windows and doors are cleaned everything 3 to 4 months using clean, warm soapy water (washing up liquid is perfect!). Then wipe the windows dry with a clean, lint free soft cloth.

If you prefer to use glass cleaner then this is best applied to the cloth and not directly onto the windows and doors. It is benificial, if you have the opportunity, to hire a professional window cleaner for any windows above the ground floor. Windows and doors will continue to work well if the drainage holes, hinges and sliding door tracks are kept clean of dust and debris.

As with all advice there are pointers for things you shouldn’t do, they are:

  • Use a pressure washer on windows and doors
  • Use scouring pads or abrasive cleaners
  • Paint the frames


Happy cleaning!


Waller Building and Glazing Services

In the last seven years, Waller Associates has worked in over 150 schools. Our reputation in the education sector is growing fast. The building services we provide include smaller refurbishments through to extensions and new builds. Waller Building is a Fensa, Chas, Constructionline and Safecontractor registered.  Additionally, all of our staff are DBS certified. This means that our staff are suitable to work in schools. Furthermore we would be happy to price any maintenance or refurbishment works for your school.

Building Services We Provide In Schools

We cover all the building as well as glazing services that a school would require. This includes, toilet and kitchen refurbishments. We also install fencing, flooring and carry out complete new builds. Check out our website case studies to see projects we have recently completed.

Glazing Services We Provide In Schools

We carry out works from window and hinge repairs through to complete aluminium and uPVC window and door installations. For glazing projects please click on the following link to our case studies page

Contact Waller Building and Glazing Services

Based in Sittingbourne, Kent, we carry out works throughout the south east of England. If you would like a quotation on any size of building project, please contact us. Telephone – 01795 424435 Additionally email

Visit our twitter page to see what we are up to at the moment

As well as twitter, why not visit our facebook page too

VAT Reverse Charge Rules




You may or may not be aware but from 1 October 2019, HMRC are changing the way in which businesses operating within the construction sector account for VAT in respect of services provided under the Construction Industry Scheme.  They are the new VAT Reverse Charge Rules.

These changes only affect work you undertake for other contractors who are not the final end user, so any work you do for domestic customers (or non VAT-registered contractors) will not be affected by these changes and you will charge VAT in the normal way.

Nothing will change up to 30th September, 2019, but from 1st October, 2019, the new rules come into effect for any business that is:

  1. Registered under the Construction Industry Scheme (CIS)
  2. VAT registered

The rules apply to both Sales invoices (those sent to your clients) and Purchase Invoices (those received from your supply chain).

Sales Invoices

From 1 October 2019, if you raise a sales invoice to another VAT and CIS registered business and the supply is standard or reduced rated, then you will not add VAT to your invoice and you will need to state on the invoice that ‘VAT is not being charged under the Reverse Charge rules’ and also clearly state the amount of VAT due under the domestic reverse charge.

The only exception will be if the business to whom you are raising the invoice has confirmed to you that they are the final user of the service, building or structure. In which case, VAT should be charged in the normal manner.


You are employed as a subcontractor to carry out some works by a main contractor valued at £1,000.00 + VAT.

You will invoice for £1,000 but not add the £200 VAT to the amount due:

Nett Amount: £1,000.00

VAT Amount: £0.00

Total Due:   £1,000.00

You will state on the invoice ‘VAT is not being charged under the Reverse Charge rules’

You will also state the amount of VAT due under the domestic reverse charge is £200.00

You will then be paid £1,000.00

The main contractor’s VAT return will show £1,000 plus £200 VAT as both an input and an output VAT (which, in effect, cancel each other out)

Because you have not been paid £200 VAT, you will not owe HMRC £200 VAT.


For clarification, if you do some work for end consumers like domestic customers, or for customers who are not VAT registered or not CIS registered, you will bill them the VAT as you currently do. The new rules only affect supplies you make to firms who are not the final user of the building or structure and who are VAT registered. It is therefore sensible from now on to keep a record of your customers’ VAT numbers and ask them whether they include the payments they make to you on a CIS return (i.e. the work is within the CIS scheme and they are CIS registered).

Please be aware that if invoices are raised incorrectly then expect them to be returned to you so they are resubmitted in the right format which may cause a delay in payment being made.


Purchase Invoices

If you receive an invoice under Reverse Charge rules, make sure it is correct and follows the guidelines above.  If it does not then it needs to be returned and a replacement issued. You also have to make sure that the VAT is correctly accounted for on your VAT return.


The change is ahead – you must prepare!

If you use computerised software for your accounting you need to ensure that it has been updated and correctly configured to comply with the Reverse Charge rules.  Your sales invoices, when Reverse Charge rules apply, should not include VAT but clearly state the amount together with the statement ‘VAT is not being charged under the Reverse Charge rules

You will also need to account for the VAT correctly on any purchase invoices you receive.  Most software offers a tax code option of Reverse Charge 20% or 20% RC which should then correctly account for the input and output VAT on your VAT return.

You may also need to prepare for any cash flow implications.  If you carry out a lot of subcontractor works then you may find yourself in a position where you are paying out VAT on the materials you are purchasing but not charging your clients and having to wait until you do your VAT return to claim the VAT back.  We strongly suggest that you speak to your accountant about this as there may be alternative options such as making monthly VAT returns.

Hopefully this explains the VAT reverse charge rules.