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VAT

Articles and resources relating to VAT in the construction and real estate sectors.
Displaying 1-19 of 19 results
Exclusive TECHNICAL ADVISORY SERVICES Reclaiming VAT charged by a supplied not registered under the Construction Industry Scheme
  • Helpsheets and support
  • 04 Dec 2025
  • Markel Tax
FAQ about a client who is both VAT and CIS registered and meets all the other criteria to treat purchases under the CIS DRC, but using materials from a supplier not registered under the Construction Industry Scheme. The supplier insists on charging 20% VAT as normal, which may affect the client's ability to reclaim this VAT as input tax.
Exclusive TECHNICAL ADVISORY SERVICES Proof of option to tax (OTT)
  • Helpsheets and support
  • 01 Apr 2025
  • Markel Tax
FAQ about how a client company can prove to a third party their option to tax (OTT) a commercial property, that they intent to buy, and then make commercial property rentals to (non-charity) third party tenants.
Exclusive TECHNICAL ADVISORY SERVICES VAT on sale to and rent back of property to a holding company
  • Helpsheets and support
  • 04 Oct 2024
  • Markel Tax
FAQ on whether a client firm, who will be renting its premises back from a newly formed holding company that it has recently sold the property to, will need to charge VAT on the sale of that property.
Exclusive TECHNICAL ADVISORY SERVICES VAT status of pickup vehicle
  • Helpsheets and support
  • 15 Jul 2024
  • Markel Tax
FAQ on whether a client can claim 90% VAT on a pickup truck used as a commercial vehicle to transport staff and materials, even when there is some incidental private use of the truck, for non-commercial purposes.
TAX FACULTY ICAEW REP 065/23 Construction industry scheme reform
  • Representation
  • 10 Jul 2023
  • PDF (250kb)
A representation dated 10 July 2023 to a consultation published by HMRC on 27 April 2023.
Exclusive TECHNICAL ADVISORY SERVICES Construction DRC and the flat rate scheme
  • Helpsheets and support
  • 12 Apr 2023
  • Markel Tax
FAQ on how to report supplies made and received which fall under the construction domestic reverse charge (DRC) and whether and whether flat Rate VAT should be paid.
HMRC updates guidance on VAT domestic reverse charge for construction
  • Article
  • 22 Nov 2022
  • ICAEW
Guidance on the supply of scaffolding has been added. Guidance in several other areas has been updated.
VAT: changes to notification process for opting to tax land and buildings
  • Article
  • 05 Oct 2022
  • ICAEW
Following a trial, changes to how HMRC acknowledges an option to tax notification will become “business as usual”.
Exclusive TECHNICAL ADVISORY SERVICES VAT zero rating and construction
  • Helpsheets and support
  • 07 Jul 2022
  • Markel Tax
FAQ on whether a client, who bought a group of residential new build flats at VAT zero-rating, can claim VAT on agent fees if he sells them on empty, as new-builds.
New tax measures for 2022 article image
Exclusive New tax measures for 2022
  • Article
  • 28 Feb 2022
  • Angela Clegg
Angela Clegg outlines changes scheduled for April 2022 involving uncertain tax treatments, plastic packaging tax, residential property developer tax, MTD for VAT, trading licences, QAHCs, reliefs for the creative sector, tonnage tax, and national insurance.
Change in VAT treatment of construction self-supply charge
  • Article
  • 13 Oct 2021
HMRC has revised its policy on meaning of ‘entire interest’ for the purposes of the construction self-supply charge following the Supreme Court’s judgement in the Balhousie Holdings case.
TAX FACULTY ICAEW REP 70/21 Simplifying the VAT land exemption
  • Representation
  • 26 Jul 2021
  • PDF (176kb)
The Tax Faculty believes that simplification of the VAT system for land and property is highly desirable and that consideration is given to removing the current VAT exemption rules for commercial property. However, now that the UK has left the EU, as land and property is only one aspect of the complications caused by the exemption regimes more generally, we think that the time has come to undertake a thorough review of the VAT exemption rules with a view to its abolition.
VAT reverse charge for construction just days away
  • Article
  • 23 Feb 2021
  • Tax Faculty
23 February 2021: With the VAT domestic reverse charge for construction services coming into force in less than a week, ICAEW’s Tax Faculty is urging affected firms to make sure they are prepared.
CONSTRUCTION AND REAL ESTATE COMMUNITY How to use the VAT reverse charge if you supply building and construction services
  • Helpsheets and support
  • 24 Sep 2020
  • HM Revenue & Customs
Find out how to use the new domestic reverse charge from 1 March 2021.
CONSTRUCTION AND REAL ESTATE COMMUNITY Check when you must use the VAT reverse charge for building and construction services
  • Helpsheets and support
  • 24 Sep 2020
  • HM Revenue & Customs
Find out about the domestic reverse charge for supplies of building and construction services from 1 March 2021.
CONSTRUCTION AND REAL ESTATE COMMUNITY Domestic reverse charge VAT for construction services - delay in implementation
  • Website
  • 06 Sep 2019
  • Gov UK
This brief explains that the introduction of the domestic reverse charge for construction services will be delayed for a period of 12 months until 1 October 2020.
Domestic reverse charge VAT for construction services in 2019
  • Website
  • 18 Jun 2019
  • BDO
HMRC’s new domestic reverse charge for construction services comes into force on 1 October 2019. HMRC has recently finalised its legislation and published further guidance on this new regime, which will require the recipient rather than the supplier to account for the VAT due on certain construction services.
VAT reverse charge for building and construction services guidance
  • Website
  • 07 Nov 2018
  • HM Revenue & Customs
This guidance note explains the VAT domestic reverse charge for building and construction services which comes into effect on 1 October 2019
VAT Notice 700/22: Making Tax Digital for VAT
  • Website
  • 13 Apr 2018
  • HM Revenue & Customs
Thie revised notice, explains the digital records VAT-registered businesses with a taxable turnover above £85,00 are required to keep.
Displaying 1-19 of 19 results
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