VAT domestic reverse charge for building and construction services
Update: HMRC has now published
- How to use the VAT reverse charge if you buy building and construction services
- How to use the VAT reverse charge if you supply building and construction services
HMRC previously published information about the VAT domestic reverse charge for building and construction services that starts on 1 March 2021. This commentary for CTG on the new rules by Mazars may also be of interest to members.
Links to the relevant HMRC guidance can be found below:
- Overview
- Services that are affected by the domestic reverse charge
- Services excluded from the domestic reverse charge
- How the domestic reverse charge works
- How the domestic reverse charge will affect you
- Monthly returns
- Services with reverse charge and non-reverse charge elements
- Determining reverse charge treatment of existing contracts to be ready for 1 October 2019
- End users and intermediary supplier businesses
- Asking suppliers about end user or intermediary status
- When to check if your customer is VAT and CIS registered or an end user
- Verifying the VAT status of customers
- Verifying CIS registration of customers
- Change of VAT treatment during a contract
- What a tax point is
- Cash Accounting Scheme
- Businesses that currently account for VAT on the basis of payments made and received
- Flat Rate Scheme
- Completing your VAT Return
- VAT documents
- How to deal with adjustments
- Applying the domestic reverse charge for construction services to certain sectors or types of transactions