The Domestic Reverse Charge affects supplies of building and construction services supplied at the standard or reduced rates that also need to be reported under CIS. These are called specified supplies. One important difference however is that the reverse charge applies to the whole service including materials whereas CIS payments to net status sub-contractors are apportioned and no deductions are made on the materials content.

What the invoice is for	Does Domestic Reverse Charge apply?
Labour only	Yes
Materials only	No
Materials and Labour	Yes NOTE: Invoices should not be split between materials and labour. If materials were used alongside labour, this must be listed in the same invoice.

[BCB:103:Limitless - 50 Accounts - Construction Industry Scheme:ECB]