Contents
- 1. Overview
- 2.The law
- 3. Which specified goods and services the reverse charge applies to
- 4. Other supplies excluded from the reverse charge
- 5. How the reverse charge works
- 6. The de minimis rule for mobile phones and computer chips
- 7. If you make a reverse charge supply
- 8. If you get a reverse charge supply
- 9. Checks you should carry out on your customer
- 10. Specific accounting issues
- 11. The Reverse Charge Sales List
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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