Jump to Content Jump to Main Navigation
User Account
  • Sign in to your personal account
  • Not registered? Sign up for a personal account
  • Have an access token?
More
  • Subscribe
  • How to use this site
BPRO
Menu
  • Home
  • All Content
  • Cases
  • Commentary
  • Legislation
  • Precedents
  • News
  • My Content (0)

    Recently viewed (0)

    • Save Entry
  • My Searches (0)

    Recently viewed (0)

    • Save Search
  • Print
  • Save
  • Cite
  • Email this content

    Share Link


    Copy this link, or click below to email it to a friend
    Email this content
    or copy the link directly:
    The link was not copied. Your current browser may not support copying via this button.
    Link copied successfully

  • Print
  • Save
  • Cite
  • Email this content

    Share Link


    Copy this link, or click below to email it to a friend
    Email this content
    or copy the link directly:
    The link was not copied. Your current browser may not support copying via this button.
    Link copied successfully

Show Less
Restricted access

VAT Reverse Charge

Publication Date: 2022

Publisher: Bloomsbury Professional

Copyright: 2022 Crown

VAT Reverse Charge

VAT Reverse Charge

Guidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT

Last update: 30th June 2022

Contents

  • Expand All
  • Collapse All
  • Open Section
    VATREVCHG10000: Introduction
    • VATREVCHG11000: Scope, purpose and ownership of this guidance
    • VATREVCHG12000: Background
    • VATREVCHG13000: Law
    • VATREVCHG14000: Further guidance
    • VATREVCHG15000: Obtaining advice
  • Open Section
    VATREVCHG20000: The reverse charge
    • VATREVCHG21000: How the reverse charge works - an example
    • VATREVCHG22000: The reverse charge: Checking that the customer is ‘bona fide’
    • VATREVCHG23000: The reverse charge: Consequences of getting it wrong
  • Open Section
    VATREVCHG30000: The Reverse Charge Sales List (RCSL)
    • VATREVCHG31000: The Reverse Charge Sales List (RCSL): The legal obligation to submit an RCSL
    • VATREVCHG32000: The Reverse Charge Sales List (RCSL): Penalties for failure to submit and inaccuracies in an RCSL
  • VATREVCHGUPDATE001: Update Index

  • Privacy and Cookie Policy
  • Terms & Conditions
  • Accessibility Statement
  • Contact Us
  • Bloomsbury Professional
  • Bloomsbury.com

© Bloomsbury Publishing Plc 2023

Powered by

PubFactory
 
  • [3.235.25.27]
  • 3.235.25.27