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Contents

Official guidance
VAT Reverse Charge for Building and Construction Services Manual

VATREVCON33000 · How the construction reverse charge works: End users and intermediary suppliers

  • VATREVCON33100 · End users
  • VATREVCON33200 · 5% disregard - end users
  • VATREVCON33300 · Intermediary suppliers
  • VATREVCON33400 · End user notification
  • VATREVCON33500 · Different treatment by qualifying end user and intermediary businesses
  • VATREVCON33600 · Utility companies as end users
  • VATREVCON33700 · Local authorities and other public bodies as end users
  • VATREVCON33800 · Sale and leaseback arrangements
  • VATREVCON33900 · Joint ventures
  1. How the construction reverse charge works: contents
  2. How the construction reverse charge works: End users and intermediary suppliers: contents

VATREVCON33000 | How the construction reverse charge works: End users and intermediary suppliers: contents

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

Contents9 entries

  1. VATREVCON33100How the construction reverse charge works: End users and intermediary suppliers: End users
  2. VATREVCON33200How the construction reverse charge works: End users and intermediary suppliers: 5% disregard - end users
  3. VATREVCON33300How the construction reverse charge works: End users and intermediary suppliers: Intermediary suppliers
  4. VATREVCON33400How the construction reverse charge works: End users and intermediary suppliers: End user notification
  5. VATREVCON33500How the construction reverse charge works: End users and intermediary suppliers: Different treatment by qualifying end user and intermediary businesses
  6. VATREVCON33600How the construction reverse charge works: End users and intermediary suppliers: Utility companies as end users
  7. VATREVCON33700How the construction reverse charge works: End users and intermediary suppliers: Local authorities and other public bodies as end users
  8. VATREVCON33800How the construction reverse charge works: End users and intermediary suppliers: Sale and leaseback arrangements
  9. VATREVCON33900How the construction reverse charge works: End users and intermediary suppliers: Joint ventures
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