Under HMRC guidance, the domestic reverse charge does not apply where the customer is an end user or intermediary supplier and has told the supplier so. The notice should be in writing.
Who it is for
It is written for contractors, subcontractors and bookkeepers in the Construction Industry Scheme who need clear records for CIS deductions and the VAT domestic reverse charge, so that monthly returns and invoices are right first time.
How to use it
Complete the letter with your details and the supplier's, choose end user or intermediary, and send it. Keep a copy. The template uses original wording based on HMRC guidance.
What's in the template
- End user and intermediary options
- Contract and project details
- Original wording
- Blank and worked example
File format and what you download
The download is a Word document (.docx), supplied as a BLANK version ready to use and an EXAMPLE version completed for a fictional project, with PDF previews and a short Read Me covering instructions and the licence. There are no macros. It works in Microsoft Excel and Word 2016 or later and in LibreOffice.
Price
This template costs £2 as a single download. It is also part of the CIS & Reverse Charge Toolkit: all 5 documents for £9 instead of £13.50. Prices include VAT where applicable.
Related guides
Also in the CIS & Reverse Charge Toolkit
- CIS + Reverse Charge Subcontractor Invoice
- Contractor CIS Monthly Return Tracker + Deduction Statements
- Reverse Charge Decision Checklist
- Subcontractor Verification and Onboarding Record
Check before use – not legal advice. Check the template against your own contract and current legislation and guidance. Clause references are completed from your own contract; no JCT contract wording is reproduced.