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CIS Reverse Charge

Is it applicable?

Didn't find your answer?

I think the reverse charge isn’t applicable, however not 100% sure.

one client manufacture and delivers product only. No CIS so not applicable as materials only?

second client supplies (by purchasing off of somebody else) windows to a contractor. Again, no CIS but is the reverse charge applicable?

I assume the below covers point 1?

manufacturing building or engineering components or equipment, materials, plant or machinery, or delivering any of these to site

Replies (3)

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By jcace
19th Aug 2019 20:27

Both clients are providing goods only, and (from what you have stated) are therefore not providing construction services that would fall within the scope of the domestic reverse charge.

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By Duggimon
20th Aug 2019 09:15

The CIS Reverse Charge applies to services within CIS only, as far as I can glean from the HMRC guidance.

I haven't read the legislation though so who even knows.

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By daniel_
20th Aug 2019 09:32

Although the HMRC guidance page is quite long, most questions can be answered with this flowchart:

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