VAT Notice 735: Domestic reverse charge procedure

Published on: 25 March 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated VAT Notice 735 to reflect the changes to the applicability of the domestic reverse charge on construction services and Certified Emission Reductions (CERs) and Emission Reduction Units (ERUs).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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