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Official guidance
VAT Reverse Charge for Building and Construction Services Manual

VATREVCON20000 · Scope of the construction reverse charge

  • VATREVCON21000 · Background to and relationship to the Construction Industry Scheme (CIS)
  • VATREVCON22000 · Services covered and not covered by the construction reverse charge
  • VATREVCON23000 · Supplies of materials
  • VATREVCON24000 · Linked contracts with different reverse charge treatments
  • VATREVCON25000 · Supplies where the reverse charge element is a minor part
  • VATREVCON26000 · Supplies of labour vs supplies of staff
  • VATREVCON27000 · Zero-rated supplies
  • VATREVCON28000 · Payments that do not come under CIS
  1. VAT Reverse Charge for Building and Construction Services Manual
  2. Scope of the construction reverse charge: contents

VATREVCON20000 | Scope of the construction reverse charge: contents

From HM Revenue & Customs · VAT Reverse Charge for Building and Construction Services Manual

Contents8 entries

  1. VATREVCON21000Scope of the construction reverse charge: Background to and relationship to the Construction Industry Scheme (CIS)
  2. VATREVCON22000Scope of the construction reverse charge: Services covered and not covered by the construction reverse charge
  3. VATREVCON23000Scope of the construction reverse charge: Supplies of materials
  4. VATREVCON24000Scope of the construction reverse charge: Linked contracts with different reverse charge treatments
  5. VATREVCON25000Scope of the construction reverse charge: Supplies where the reverse charge element is a minor part
  6. VATREVCON26000Scope of the construction reverse charge: Supplies of labour vs supplies of staff
  7. VATREVCON27000Scope of the construction reverse charge: Zero-rated supplies
  8. VATREVCON28000Scope of the construction reverse charge: Payments that do not come under CIS
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