A client has asked about these new rules. They provide a kitchen supply and fit service to smaller versions of the likes of Taylor Wimpey etc.
HMRC guidence https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and... says:
Asking customers about end user or intermediary status
You may not be sure whether you are supplying a customer who is an end user or intermediary supplier. In this situation, you should ask the customer if they are an end user or intermediary supplier and keep a record of the answer. It will be up to the customer to make the supplier aware that they are an end user or intermediary supplier and that VAT should be charged in the normal way instead of being subject to reverse charge.
Sometimes it may be obvious that the customer is an end user, for example if there is a repeat contract, and it will be acceptable for you to charge VAT in the normal way.
Examples of end users include UK VAT registered mainstream or deemed contractors under CIS rules. They are typically not construction businesses and are found in the retail, manufacturing, utilities and property investment sectors as well as public bodies. Property developers should also be end users in cases where they do not make onward supplies of building or construction services.
If my client supplies Taylor Wimpey direct is it correct that these rules do not apply as Taylor Wimpey do not make an onward supply of building or construction services and are a VAT Registered Mainstream Contractor?