Accountants for Construction businesses under the VAT reverse charge

VAT-registered construction businesses supplying or receiving CIS-regulated work.

• Deciding which supplies fall inside the domestic reverse charge and which do not

• End user and intermediary supplier statements obtained in writing before invoicing

• Invoice wording that states the customer must account for the VAT

• The cash-flow hit for subcontractors who no longer hold output VAT, and moving to monthly returns

• Mixed supplies where one element is reverse charge and the rest is not

Whatever the sector, the company must file accounts with Companies House nine months after the accounting reference date, file a CT600 within twelve months of the period end, pay corporation tax nine months and one day after the period end, and file a confirmation statement each year.

Once taxable turnover passes £90,000 in a rolling 12 months, VAT registration and Making Tax Digital filing follow. Employing anyone, including a director on a salary, brings PAYE, RTI reporting and auto-enrolment pensions.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We agree the scope and monthly fee before starting, set up bookkeeping that fits how you invoice and buy, and send reminders ahead of every filing date.

You get plain answers to sector questions in normal language, and we say clearly when something needs specialist advice rather than guessing.