HMRC Guidance: VAT domestic reverse charge technical guide

Update Sept 18, 2024: We have updated the section ‘Non-established taxable persons’ to correct factual errors.

Contents

1. End users and Intermediary supplier businesses
2. When to check if your customer is VAT and Construction Industry Scheme registered or an end user
3. Employment businesses supplying construction workers
4. Labour only sub-contractors
5. Making errors with the domestic reverse charge
6. Impact on cash flow and monthly returns
7. Construction services supplied with goods or other services
8. Change of VAT treatment during a contract
9. How to account for the reverse charge
10. Completing your VAT Return
11. Cash Accounting Scheme
12. Accounting for payments made or received
13. Flat rate scheme
14. Invoices and other VAT documents
15. Credit notes and adjustments
16. New build housing
17. Scaffolding
18. Goods on hire only
19. Reverse charge treatment for utilities
20. Energy Company Obligation funding
21. Local authorities and other public bodies
22. Planning gain agreements
23. Private finance initiative arrangements
24. Sale and leaseback arrangements
25. Joint ventures
26. Non-established taxable persons
27. Flowcharts

Source gov.uk