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Contents

Official guidance
VAT Reverse Charge for Building and Construction Services Manual

VATREVCON40000 · Compliance issues

  • VATREVCON41000 · Compliance checks
  • VATREVCON42000 · Checks on traders who supply specified services
  • VATREVCON43000 · Checks on traders who receive specified services
  • VATREVCON44000 · How and who to assess
  • VATREVCON45000 · How to determine whether a transaction falls within the reverse charge
  • VATREVCON46000 · Impact of the reverse charge
  1. Compliance issues: contents
  2. Compliance issues: Impact of the reverse charge

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.

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