VATREVCON46000 | Compliance issues: Impact of the reverse charge
From HM Revenue & Customs · VAT Reverse Charge for Building and Construction Services Manual
The impact of the reverse charge is that there is an expectation for some subcontractors to be in a VAT repayment position, either permanently or occasionally, therefore a subcontractor being in a repayment position should not in itself be considered an indicator of potential non-compliance.