The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019
What this means for your business
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 1 compliance obligation, 2 practical guides
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.
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 …
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 …
Sections and provisions
10 classified provisions from this legislation.