- HMRC published a manual on VAT Reverse Charge for Building and Construction Services
- It explains how the reverse charge works
- Lists services that are covered
- Details supplies of materials
- Details supplies of labor and staff
- Identifies who needs to apply the reverse charge
- Addresses practical issues like invoicing and adjustments
- Discusses compliance issues
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
