VAT Reverse Charge for Building and Construction Services Manual

VATREVCON39200 - How the construction reverse charge works: Adjustments to consideration: Credit and debit notes

Suggested forms of wording for credit notes where the reverse charge did apply are:

• reverse charge: customer to account for the output tax adjustment of £[enter the amount] to HMRC
• reverse charge: UK customer to account for the output tax adjustment of £[enter the amount] to HMRC
• customer to account to HMRC for the adjustment to reverse charge output tax on the VAT exclusive price of items marked reverse charge.