Can anyone clarify whether “muck-away” services, where a large lorry with its own attached bucket grabber comes on site to pick up spoil/waste, such as topsoil, bricks, hardcore, etc. and then remove it. The business providing the muck-away is not otherwise involved in the construction site.
My confusion is that HMRC’s guidance in CIS 340 states that earth-moving on site is within the scope of construction operations for CIS, but the transport of spoils from a site are excluded.
Muck-away services are potentially within both of these two descriptions.
Does anyone have a view as to whether it is within the CIS and therefore whether such supplies will be subject to the VAT Domestic Reverse Charge from October 2020?
HMRC have been unhelpful and only suggest referring to their guidance.