VAT Reverse Charge for Building and Construction Services Manual

VATREVCON11000 - Introduction: Scope, purpose and ownership of this guidance

Scope of this guidance

This manual contains technical guidance for HMRC staff and tax professionals and is also published on gov.uk in accordance with the HMRC Publication Scheme.

The guidance is not comprehensive and does not provide a definitive answer in every case. It is based on the law as it stood when it was published. HMRC publishes amended or supplementary guidance if there's a change in the law or in the department's interpretation of it.

Customers can find out how HMRC advice and information can help you.

Purpose of this guidance

The purpose of this guidance manual is to supplement the guidance set out in Check when you must use the VAT domestic reverse charge for building and construction services and the VAT domestic reverse charge technical guide, which should be read first.

Guidance ownership

This guidance manual is owned by the VAT Serious Non-Compliance & Fraud Team.