CIS reverse charge - common questions

Note: CIS is only applicable for companies in the UK, and not Ireland.

Note - information

For answers to more frequently asked questions, see Sage blog: VAT domestic reverse charge for construction: 22 things you need to know (opens in a new tab).

Legislation

Considerations

Processing

Supply chain

Subcontractors

Materials / Goods

VAT submission

Exemptions

Client

VAT schemes

Application for payment

Retentions

Note - information

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