Domestic Reverse Charge VAT - Choosing to be an End User

I am a director of a limited company which has been set up specifically to build a domestic property. By looking at HMRC's guidance on the definition of an 'End User', it is clear that we fall under it. This would mean that the normal VAT rules would apply. However, we would see significant cash-flow benefits if we were able to use Reverse Charge VAT with our suppliers. Under the VAT domestic reverse charge technical guide, there is a section titled 'Choosing to be an end user' under which it is stated that "Being an end user is optional". Under the section titled 'Supplies to possible end users' it is also stated that "You can write to your customer to ask them to confirm they’re an end user or an intermediary supplier, but there is no legal obligation for them to be treated as an end user or intermediary supplier". This would suggest that there is no legal requirement for us to be treat as an End User. My question is: if my company were to purposefully neglect to give an End User declaration to our suppliers, and the invoices were then forced to use Reverse Charge VAT as opposed to regular VAT, would we be in any way breaking the law? Thanks in advance.

Hi Thomas,
The guidance states:
Being an end user is optional but in order to be treated as one the customer must tell the supplier or building contractor in writing that they are an end user.
Only once the notification is made can the supplier stop applying the reverse charge and charge VAT under normal rules
It is optional so there is no legal obligation to be treated as an end user.

If you’re a supplier, and you believe your customer is an end user but they have not notified you in writing, you should still apply the reverse charge rather than charge VAT under normal rules — if the customer is VAT and Construction Industry Scheme registered.

So we have to deduce from this that the supplier will make the decision as regards whether to use the reverse charge depending on whether you have notified to them in writing that you are an end user.
If you do not notify them in writing that this is the case  then the supplier should use the reverse charge procedure.
Thank you.