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Reverse Charge Letter to Subcontractors

Any business that receives supplies that fall within the Construction Industry Scheme and who is the end-user of those supplies, must inform their subcontractors to confirm this status.

What is an End User?

For reverse charge purposes, consumers and final customers are called end users. They’re businesses, or groups of businesses, that are VAT and Construction Industry Scheme registered but do not make onward supplies of the building and construction services supplied to them.

The reverse charge does not apply to supplies to end users where the end user tells their supplier or a building contractor in writing that they’re an end user.

Download Reverse Charge letter to subcontractors

We have created a standard template letter that you can download and send out to your contractors. Without this letter, they will have to operate within the Reverse Charge framework. Use this link to download your copy of the Reverse Charge Letter.

Contact us

If you need help with any of the Reverse Charge Framework, please get in touch with Grant Smith on 0808 144 5575 or email help@armstrongwatson.co.uk

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