From 1 March 2021 the domestic VAT reverse charge must be used for most supplies of building and construction services.
The charge applies to standard and reduced-rate VAT services:
Details rules are on the link below and we have also provided links to some useful flowcharts.
Full details are at;
If you sell building and construction services
Use this flowchart to help you decide if you need to use the reverse charge. The reverse charge will need to be used when:
Suppliers flowchart (PDF, 149KB, 1 page)
If you buy building and construction services
Buyers flowchart (PDF, 139KB, 2 pages)