Share this content
0
452

CIS Reverse Charge

Is it applicable?

Didn't find your answer?

Search AccountingWEB

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)

Please login or register to join the discussion.

avatar
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.

Thanks (0)
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.

Thanks (0)
avatar
By daniel_
20th Aug 2019 09:32

Although the HMRC guidance page is quite long, most questions can be answered with this flowchart:
https://assets.publishing.service.gov.uk/government/uploads/system/uploa...

Thanks (1)
Share this content