UK Statutory Instrument 2019 United Kingdom

SI 2019/892, Article 2 (Specified services)

What this means for your business

1 obligations
1 guides
Applies to
United Kingdom
On this page
1 compliance obligation, 1 practical guide
Read full text on legislation.gov.uk

What you must do

1 compliance obligation under this legislation.

Other requirements 1

Treat bundled article 6 and article 5 services as construction work

If you are supplying services that fall under Article 6 of SI 2019/892 (specified services) and you package them together with Article 5 services as one single supply, the whole bundle must be treated as a construction service. That means you have to meet the same construction rules – for example, CDM – that apply to any construction project.

Contractor s.7 HMRC When article 6 services are sold together with article 5 services as …

Practical guidance

Our guides explain how to comply with the requirements above.

VAT reverse charge for construction

When and how to apply the VAT domestic reverse charge for construction services. Essential guidance for contractors, subcontractors, and anyone …

Sections and provisions

10 classified provisions from this legislation.

1 Duties 2 Definitions 1 Exemptions

Duties 1

Definitions 2

  • s.2 Interpretation the Act end user specified services
  • s.4 Specified services

Exemptions 1

  • s.10 Application of section 55A(3) of the Act

Legislative context

Made under
Act Value Added Tax Act 1994 (1994)