Accounting for the reverse charge in the UK (rules until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Accounting for the reverse charge in the UK (rules until 31 December 2020)
  • Introduction
  • When does the UK reverse charge apply?
  • Do the value of the reverse charge services count towards the VAT registration threshold?
  • What happens if the supplier is not VAT registered?
  • How does a business account for the reverse charge?
  • What is the impact of partial exemption and non-business use?
  • Services subject to special rules within the EU
  • Has the UK extended the scope of the reverse charge?
  • Anti-avoidance reverse charge
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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