- Made under
- Value Added Tax Act 1994
- Enforced by
- HMRC
- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Contractor — also bound by 171 other Acts
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
- Treat bundled article 6 and article 5 services as construction workContractor
9 other provisions — procedural and definitional
Help complying
Guvnor’s practical routes through this instrument.
Understanding construction tax obligations
A complete picture of how CIS, VAT reverse charge, CITB, and PAYE work together for construction businesses. Learn how these four tax …
VAT compliance for construction
Construction-specific VAT guidance including the domestic reverse charge. Essential for subcontractors and main contractors to understand when the reverse charge applies, how …
Apply the VAT reverse charge on construction services
The customer, not the supplier, accounts for the VAT on most building and construction services between UK VAT-registered businesses when the payment …
Connected legislation
The wider family of instruments made under the same parent Act.
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.