- 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 173 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 …
Construction tax compliance - how CIS, VAT, CITB, and PAYE work together
An integrated view of construction industry tax obligations showing how CIS deductions, VAT reverse charge, CITB levy, and PAYE interact on the …
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 receiving construction …
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.