The domestic VAT reverse charge for construction shifts VAT accounting to the customer. Learn who it applies to, how to invoice, its cashflow impact and exceptions in 2026/27.
When must you register for VAT in 2026/27? The £90,000 threshold explained, the rolling 12-month test, when voluntary registration pays off, and whether to choose the Flat Rate Scheme.
Is the VAT Flat Rate Scheme worth it in 2026/27? Sector rates, the 1% first-year discount, the 16.5% Limited Cost Trader rate, the £230k cap and a full consultant worked example versus standard VAT.
