The VAT domestic reverse charge for building and construction services has applied since 1 March 2021. Whether it applies depends on several tests, including VAT registration, CIS reporting and end user status.
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
Work through the questions in order for each supply. Each answer leads to the next test and the checklist ends with whether the reverse charge applies. Keep the completed checklist with your records. Based on HMRC guidance, paraphrased.
What's in the template
- Question-by-question tests
- End user and intermediary checks
- Record of the decision
- Based on HMRC guidance
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 £2.50 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
- End User / Intermediary Notification Letter
- 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.