WebIf you are an end user or intermediary Send a letter to each of your sub-contractors advising them that they should not reverse the VAT on the invoices they send you. Download a template letter. Clear the VAT Reverse Charge check … Web2. The Construction Industry Scheme How it works 2.1 Construction is an industry with a large, mobile workforce with many sub-contractors paid in cash. This makes the sector attractive to the non-compliant who seek to extract cash from the system, leading to Exchequer losses. The CIS was introduced to address

IR35 or CIS? Which regime applies? - WTT Group

WebThe end user will be a business that does not make supplies of construction services, such as a supermarket or football club. VAT will be charged as normal by the building business to the end user, and the … WebThe scheme is designed to streamline the tax affairs of contractors and subcontractors in the construction industry, and also to reduce some of the administrative burden placed … flat rock mi animal shelter

Construction Industry Scheme (CIS): How To Navigate The …

WebAug 11, 2024 · public bodies who are deemed contractors for Construction Industry Scheme purposes In order to be treated as end users and intermediary suppliers, the customer needs to notify the supplier in writing. WebMar 22, 2024 · The transaction must involve “specified supplies”, see the Construction Industry Scheme (CIS) rules. ... The customer is making an onward supply and is not to a person who has confirmed in writing that they are an “end user”. If the supply is not covered by the CIS, then the customer’s status as an end user (or not) will be irrelevant ... WebJan 28, 2024 · VAT Reverse Charge in Construction & End Users. I am very new to the VAT Reverse Charge scheme that is being introduced in the construction industry on 1st … checksmart check cashing fees