Installing heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems in any building or structure.Pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence.Constructing, altering, repairing, extending, demolishing of any works forming, or planned to form, part of the land, including (in particular) walls, roadworks, power lines, electronic communications equipment, aircraft runways, railways, inland waterways, docks and harbours.Constructing, altering, repairing, extending, demolishing or dismantling buildings or structures (whether permanent or not), including offshore installation services.You now have to apply the reverse charge if you supply any of these services at the standard or reduced rates that are reported under CIS: The difference between the two figures determined if the business had to pay or receive money to HMRC which was usually due 1 month and 7 days after the end of the quarter.
The figures required to be shown depended on if a business operated cash accounting (where they only include cash actually received or paid) or standard VAT accounting (where they include VAT on invoices regardless of whether it has actually been received or paid). You could register voluntarily if your business turnover was below £85,000 and you must have paid HMRC any VAT you owed from the date they registered you.Įveryone was obliged to pay the appropriate amount of VAT on the goods and services provided by any other business that was VAT registered and the company VAT number and amount of VAT charged should have been clearly shown on any invoices.īusinesses that are VAT registered and provide construction services to other contractors previously charged, and received, VAT on all payments.īusinesses that buy construction services from VAT registered businesses previously paid VAT on all payments.Īt the end of each quarter, a VAT registered business submitted a VAT return to HMRC which showed the amount of VAT they had charged or received and the amount they had been charged or paid out. Until 1 March 2021, businesses with a turnover of more than £85,000 were required to register for, and charge, VAT on goods and services that they provided.