HMRC’s manual updates have now been updated to confirm that new guidance on ‘The VAT Reverse Charge for Buildings and Construction Services’ manual has been added.
For ease the pages are reproduced below:
VATREVCON10000 – Introduction: contents
VATREVCON11000 – Scope, purpose and ownership of this guidance
VATREVCON12000 – Background
VATREVCON13000 – Law
VATREVCON14000 – Further Guidance
VATREVCON15000 – Other reverse charges
VATREVCON16000 – Obtaining advice
To access the VAT Reverse Charge for Building and Construction Services Manual, click here.
Source KPMG
