VATREVCON45000 | Compliance issues: How to determine whether a transaction falls within the reverse charge

Is the payment within the scope of the Construction Industry Scheme?
- If NO, then normal VAT rules apply.
- If YES:

Are both the supplier and the customer VAT registered (or required to be)?
- If NO, then normal VAT rules apply.
- If YES:

Is the supply zero-rated?
- If YES, then there is no VAT to be reverse charged; the normal VAT rules apply and there are no special invoicing arrangements.
- If NO:

Is it a supply of staff by an employment business (and not a ‘labour-only’ supply of construction services)?
- If YES, then normal VAT rules apply.
- If NO:

Has the customer correctly notified the supplier that it is an end user (or intermediary)?
- If YES, then normal VAT rules apply.
- If NO, then the reverse charge applies.