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Find technical information about the VAT reverse charge if you buy or sell building and construction services.
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
You should register for the Construction Industry Scheme (CIS) if you work…
To register for the Construction Industry Scheme (CIS) you’ll need: your…
To be paid correctly by a contractor, make sure you give them the exact…
When you’re registered with the Construction Industry Scheme (CIS), you’re…
Having gross payment status means contractors will pay you in full,…
If you have gross payment status, HM Revenue and Customs (HMRC) will…
Report changes by calling the Construction Industry Scheme (CIS) helpline.…
What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
Types of waste and the maximum amounts you can use in building projects, landscaping or drainage works under a U1 exemption.
Self-build and custom housebuilding registers.
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re building a new house.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
Check if you can claim a VAT refund using the DIY housebuilders scheme, if you’re converting an existing building into a dwelling.
Assessment tool to review potential options for installing Combined Heat and Power (CHP) for a given site.
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