Normally if any of the services in a supply are subject to the reverse charge, all other services supplied will also be subject to it. However, if the reverse charge part of the supply is 5% or less of the value of the whole supply this can be disregarded, and normal VAT rules will apply if the customer makes an end user or intermediary supplier notification.

For more details on this, please visit the HMRC  guide.

More information

• CIS Help Centre
• CIS Reverse Charge overview
• CIS Reverse Charge FAQ
• HMRC Policy Paper
• Edit your invoice layout to show Domestic Reverse Charge

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