Policy paper

VAT reverse charge for building and construction services

This measure details the reverse charge for VAT in the building and construction industries.

• From: HM Revenue & Customs
• Published: 7 November 2018

Documents

VAT: reverse charge for building and construction services

HTML

Statutory Instruments

PDF, 112 KB, 4 pages

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Explanatory memorandum

PDF, 136 KB, 6 pages

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Details

This document provides more information on the reform and details the impacts.

You can find more information in the VAT reverse charge for building and construction services guidance note.

Published 7 November 2018