VAT Notice 735: VAT domestic reverse charge on specified goods and services

This notice explains the reverse charge on specified goods and services.



This notice cancels and replaces Notice 735 (February 2013). Details of any changes to the previous version can be found in paragraph 1.2.

Published 1 February 2013
Last updated 27 April 2015 + show all updates
  1. HMRC has updated this notice and it now covers the reverse charge on gas and electricity.
  2. First published.