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  • RE: Reverse Charge for Construction - Operated Concrete Pumps

    Thanks for the reply. You've linked to a section in the technical guide relating to "goods on hire only" but my question is specifically about operated hire - concrete pump supplied with an operator, where the pump supplier is not supplying the materials. Please can you confirm definitively whether this is within the Reverse Charge. I can then point my supplier to this answer. Thanks
  • Reverse Charge for Construction - Operated Concrete Pumps

    We have a supplier who provides us with both ready-mixed concrete and operated concrete pumps. When they supply both concrete and the operated pump on the same visit I understand that this doesn't come under CIS or the VAT DRC. On occasions however where they provide operated pump hire but the concrete is supplied by a different supplier I understand that this should come under CIS and therefore VAT DRC. Our supplier however is insisting that CIS and VAT DRC doesn't apply at all and is issuing normal VAT invoices. I have tried to engage with the supplier on multiple occasions but they are refusing to budge. If I amend their invoices to take account of the DRC, withhold the VAT and pay it across to HMRC will this be acceptable to HMRC or should I insist on them providing the correct DRC-compliant invoices?