No, the reverse charge is excluded from cash accounting meaning that If you are on the cash accounting VAT scheme and either issue or receive a construction reverse charge invoice, you should account for it outside of cash accounting as you would under the standard scheme. Therefore, regardless of the scheme your sub-contractor is on, your invoice will be the same and you will be required to account for the VAT if the reverse charge applies.

HMRC advise "You can still use the Cash Accounting Scheme for supplies that are not within the reverse charge. However, you'll have to use cash accounting for your purchases so you may find that the Cash Accounting Scheme no longer helps your cash flow. If this is the case, you can withdraw from the scheme."

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