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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
, see all updates

Self-supply of construction services

Businesses that use their own labour to construct or enlarge buildings or construct civil engineering works that will be used for their own business purposes are affected by the self-supply charge. The self-supply charge applies to all businesses, not just those that are partially exempt.

Notice 708 Buildings and construction explains the operation of the self-supply charge.