Policy paper

Reverse charge on supplies received from abroad

This tax information and impact note is about changes to the business to business reverse charge for services supplied by overseas businesses to UK VAT registered recipients.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Reform of the business to business reverse charge for supplies of services from overseas

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Details

This measure amends the business to business reverse charge so that it only applies when the purchasing business is registered for VAT in the UK.

This change means that where the UK purchasing business is not VAT registered, the overseas supplier will be required to charge and account for UK VAT.