United Kingdom VAT reverse charge on construction services – SI 2019/892: The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 13 May 2019185 views1 min read Sources: Explanatory Memorandum Policy Paper – VAT: reverse charge for building and construction services Guidance Note – VAT reverse charge for building and construction services Liability (reverse charge/withholding) Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) – Update Services qualify as exempt insurance and not intermediary services; HMRC assessment is made in time
