The UK VAT rules applicable to VAT exempt supplies continue to be a frequent area of dispute with the UK tax authority (HMRC ... businesses applying the reverse charge should check that they ...

Reports can be obtained from HMRC containing ... to UK VAT registered businesses, the UK business itself is required to self-account for any VAT due, using the Reverse Charge mechanism.

This content has not been altered or updated since 5 May 2020 The Council is working on a proposal for a Council directive which aims to allow the application of a generalised VAT reverse charge ...

The controversial “domestic reverse charge” change came into ... 20% VAT payment when they submit bills. The VAT cash is instead paid direct to HMRC by the customer receiving the service ...

Have you found this content useful? Use the button above to save it to your profile. The full HMRC technical guide to the VAT domestic reverse charge is worth bookmarking, but in summary the key ...

I have received one estimate which asks if I can provide confirmation if Domestic Reverse Charge applies. I had never heard of this. I am not VAT registered, nor do I own a Company (I am retired), so ...

HMRC is set to compensate some construction firms for delays to reverse-charge VAT scheme repayments. Since 1 March, subcontractors have not received VAT payments for their services as under the ...

The first step is establishing whether you are selling to a ‘business’ or ‘consumer (refer to VATPOSS01350 – VAT Place of Supply of Services – HMRC internal manual ... this would be deemed as a UK ...