How this tool works
Main conditions to review
The construction domestic reverse charge may apply where the supplier is VAT registered, the supply is a qualifying construction service within CIS and standard or reduced rated, the customer is VAT registered and the payment is reported within CIS, and no exclusion applies. The questions surface these main conditions but do not cover every special case.
End-user or intermediary-supplier status generally needs written notification. Employment businesses supplying staff are treated differently from labour-only subcontractors. Mixed supplies, 5% disregard, scaffolding and work on new-build housing can also affect treatment.
Before you invoice
Confirm the customer’s VAT/CIS status and obtain any required written notification. HMRC publishes supplier and buyer flowcharts and examples in the technical guide.
Assumptions and limitations
This is a browser-based estimate using the figures and periods you enter. It does not verify a contract, decide legal validity, calculate tax liability or replace current HMRC guidance. Reviewed 7 October 2026.
Frequently asked questions
Does this checklist decide my VAT treatment?
No. It reviews high-level conditions only. Mixed supplies and special cases require HMRC guidance or professional advice.
What if the customer says they are an end user?
Check that the notification is in writing and covers the relevant supply; follow HMRC’s technical guide.