The condition that decides it is the one you have to ask for

VAT Reverse Charge Checker

Six questions to a yes or a no on the construction domestic reverse charge. All six have to point the same way, and the one that settles most real jobs is whether your customer has told you in writing that they are an end user or an intermediary supplier. Until that arrives the reverse charge applies and you must not charge VAT. The information sits with them and the risk of getting it wrong sits with you, which is why you ask at quoting stage rather than after the invoice is queried.

Free tool

VAT Reverse Charge Checker

Six questions. All six have to point the same way for the reverse charge to apply, and the one that decides most real jobs is whether your customer has told you in writing that they are an end user.

Architects, surveyors and consultants supplying on their own are outside it.
Ask for the number and check it.
Zero rated work, a new build dwelling for instance, is outside the charge.
In writing means by post, by email, or written into the contract. Get it before you invoice.
The answer

-

Conditions met
What goes on the invoice

The parts people get wrong

The end user notification is the customer's to give and yours to chase. Until it arrives the reverse charge applies and you must not charge VAT. If you charge it anyway, that is your problem to unpick, not theirs.

An end user is a business registered for VAT and CIS that is not making an onward supply of the construction services it receives. The developer keeping the building, in other words.

If the reverse charge element is 5 per cent or less of the whole supply, it can be ignored and normal VAT rules apply, but only if you both agreed that at the start of the contract.

A register of your contracts

The workbook holds the same six questions plus the 5 per cent disregard, and a list of the services that fall outside the charge when supplied on their own.

Download the workbook Free Excel workbook, no signup. Current for 2026/27.

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What accounting services do you provide?

We provide bookkeeping, VAT returns, payroll, tax filings, annual accounts, and advisory services — tailored to freelancers, SMEs, and ecommerce businesses.

Do I get a dedicated accountant?

Yes. Every client works with a named accountant who knows your business inside out. You’ll never deal with call centres — just direct, personal support.

Which accounting software do you use?

We’re certified partners with Xero and QuickBooks. Our digital-first approach means you’ll always have real-time access to your financial data.

How much do your accounting services cost?

We offer fixed monthly packages with no hidden fees. Pricing depends on your business size and the level of support you need — but you’ll always know exactly what you’re paying for.

Can you help with tax compliance and HMRC filings?

Absolutely. We handle VAT, corporation tax, self-assessments, and payroll tax. We also manage HMRC correspondence on your behalf to ensure you never miss a deadline.

Do you only work with businesses in London?

No. While many of our clients are London-based, we also support businesses across the UK and ecommerce sellers worldwide through our cloud-based systems.

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