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VAT reverse charge for building and construction services

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

Last fetched 04 May 2026 · gov.uk

Documents

VAT: reverse charge for building and construction services Statutory Instrumentsapplication/pdf Explanatory memorandumapplication/pdf

At a glance

TypePolicy paper

First published07 Nov 2018

Last updated07 Nov 2018

Organisations

HM Revenue & Customs

Topics

Construction Industry Scheme (CIS)Charging VATVAT

Source

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