HMRC Guidance: VAT domestic reverse charge technical guide

Update November 18, 2022: We have added a new section on scaffolding. We have also updated the content with guidance on the following: reverse charge exemption for end users and intermediary suppliers; how to tell the difference between ‘labour-only’ supplies of construction services and supplies of workers by employment businesses; accounting for VAT where you supply or receive construction services together with other goods or services; accounting for VAT on the hire, erection and dismantling of scaffolding; how the reverse charge affects supplies made by and to utility companies and how non-established taxable persons should account for VAT on construction services.

Find technical information about the VAT reverse charge if you buy or sell building and construction services.