VAT domestic reverse charge for building and construction services

Update: HMRC has now published

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:

  1. Overview
  2. Services that are affected by the domestic reverse charge
  3. Services excluded from the domestic reverse charge
  4. How the domestic reverse charge works
  5. How the domestic reverse charge will affect you
  6. Monthly returns
  7. Services with reverse charge and non-reverse charge elements
  8. Determining reverse charge treatment of existing contracts to be ready for 1 October 2019
  9. End users and intermediary supplier businesses
  10. Asking suppliers about end user or intermediary status
  11. When to check if your customer is VAT and CIS registered or an end user
  12. Verifying the VAT status of customers
  13. Verifying CIS registration of customers
  14. Change of VAT treatment during a contract
  15. What a tax point is
  16. Cash Accounting Scheme
  17. Businesses that currently account for VAT on the basis of payments made and received
  18. Flat Rate Scheme
  19. Completing your VAT Return
  20. VAT documents
  21. How to deal with adjustments
  22. Applying the domestic reverse charge for construction services to certain sectors or types of transactions