SolvedVATREVCON39200 | How the construction reverse charge works: Adjustments to consideration: Credit and debit notes
From HM Revenue & Customs · VAT Reverse Charge for Building and Construction Services Manual
Suggested forms of wording for credit notes where the reverse charge did apply are:
reverse charge: customer to account for the output tax adjustment of £[enter the amount] to HMRC
reverse charge: UK customer to account for the output tax adjustment of £[enter the amount] to HMRC
customer to account to HMRC for the adjustment to reverse charge output tax on the VAT exclusive price of items marked reverse charge.