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Email from HMRC's HE team re the VAT reverse charge for construction services
22 February 2021 Andrea Marshall, Tax Specialist
Email from HMRC's HE Team re the VAT reverse charge for construction services
HMRC have sent the following to Andrea for circulation:
If you are a public body it is highly likely that this reverse charge will affect you. This is because you are likely to be registered under the Construction Industry Scheme as a deemed contractor. Supplies to deemed contractors are subject to the reverse charge unless they are end users. If you are an end user but do not tell your subcontractor this, they will apply the reverse charge on their invoices.
if you qualify, and want to be treated as an end user, you will need to take action and notify your subcontractor of this before you want the treatment to begin.
There is also more information including a flowchart to help buyers of construction services here.
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22 February 2021 
Andrea Marshall, Tax Specialist
