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HMRC internal manual

VAT Valuation Manual

Special valuation provisions: reverse charge supplies arising under s43(2A) of VATA 1994 - Paragraph 8A of Schedule 6

A long standing ESC on how reverse charges arising under s43(2A) of VATA 1994 was brought into law in Finance Act as a new Para 8A to Schedule 6. Additional guidance was released at the same time which explains the new para and supersedes guidance from the introduction of s43(2A) in 1997. The additional guidance can be accessed in the VAT Groups manual at VSGROUPS01350