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What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
This guidance relates to the legal criteria for determining whether a building is considered a higher-risk building under the Building Safety Act 2022 and the Higher-Risk Buildings (Descriptions and Supplementary Provisions) Regulations 2023. It relates to the definition of higher-risk...
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Notices of publication and a consolidated list of references of pre-Exit European Assessment Documents for construction products.
This guidance relates to the legal criteria for determining whether a proposed new building is considered a higher-risk building under the Building Act 1984 (as amended by the Building Safety Act 2022) and the Higher-Risk Buildings (Descriptions and Supplementary Provisions)...
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
This information sheet explains when the construction of a building may be zero-rated and the evidence needed to confirm that it qualifies for zero-rated relief.
This briefing examines tackling exploitative labour practices to enhance migration’s impact on poverty reduction
The U1 exemption allows you to use suitable waste in construction as a recovery activity.
How the Ministry of Defence estate is adapting to climate change, including nature conservation on the estate.
This glossary of terms has been created to aid leaseholders and residents to understand wording used in the Building Safety Fund guidance and Leaseholder and Resident Service.
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