VATREVCON20000 - Scope of the construction reverse charge: contents

  1. VATREVCON21000
    Background to and relationship to the Construction Industry Scheme (CIS)
  2. VATREVCON22000
    Services covered and not covered by the construction reverse charge
  3. VATREVCON23000
    Supplies of materials
  4. VATREVCON24000
    Linked contracts with different reverse charge treatments
  5. VATREVCON25000
    Supplies where the reverse charge element is a minor part
  6. VATREVCON26000
    Supplies of labour vs supplies of staff
  7. VATREVCON27000
    Zero-rated supplies
  8. VATREVCON28000
    Payments that do not come under the CIS