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HMRC internal manual

VAT Reverse Charge

Introduction: Scope, purpose and ownership of this guidance

Scope of this guidance

Our books of guidance are the main reference material for people in the Department. All HMRC formal procedures and work systems are outlined in these books that give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.

Purpose of this guidance

The purpose of this guidance manual is to supplement the guidance set out in Notice 735 VAT: Reverse charge for specified goods and services, which should be read first. It does not cover all of the contents of the notice, but expands on issues that is felt might need further comment.

Guidance ownership

This guidance manual is owned by the VAT Fraud Team.