Summary

Guidance on the domestic reverse charge for building and construction services (construction reverse charge) which is a measure designed to counter criminal attacks on the UK VAT system.

Contents

  1. VATREVCON05000
    Data Protection
  2. VATREVCON10000
    Introduction: contents
  3. VATREVCON20000
    Scope of the construction reverse charge: contents
  4. VATREVCON30000
    How the construction reverse charge works: contents
  5. VATREVCON40000
    Compliance issues: contents