Land and buildings ― building work ― invoices and authenticated receipts

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information on invoices and authenticated receipts for building work.

Detailed commentary on invoices and authenticated receipts is included in De Voil Indirect Tax Service V3.511 to V3.529.

Summary of points to consider

The table below provides a summary of points to consider when an invoice or authenticated receipt is issued or received in relation to building work.

Points to consider	Relevant sections of this guidance note
Where was the building work carried out?	Place of supply
When was the building work carried out?	Time of supply
Does the tax point anti-avoidance rule apply?	Tax point anti-avoidance rule
Which party is responsible for accounting for any VAT due on the supply?	Reverse charge
Will an invoice or an authenticated receipt be issued?	Invoice or authenticated receipt
Will a self-billed invoice be issued?	Self-billing
What rate of VAT should be applied?	Applying the correct VAT treatment
Who carried out the building work?	Self-supply

Place

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more

Trusts and Inheritance Tax

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more

Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more

UU��ֱ��