Statutory Compliance • UK HMRC Sec. 55A CIS

UK CIS Domestic Reverse Charge Invoice Guide & Mandatory HMRC Wording

Supplying CIS-reported construction services to a VAT-registered main contractor in the UK? Under Value Added Tax Act 1994 Section 55A, you must not charge 20% VAT on the invoice total—instead, include the mandatory HMRC Reverse Charge citation and state the reverse-charge VAT amount.

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Step-by-Step Execution

Action Checklist

1. Confirm Main Contractor Is VAT & CIS Registered (Not End User)

Domestic Reverse Charge applies when supplying CIS-specified construction services to a VAT-registered contractor who is not the end user.

2. Load the UK CIS Reverse Charge Preset Below

Click the 1-click preset button on this page to open the Quickest Studio pre-configured with UK_CIS_REVERSE_CHARGE (0% collected VAT + mandatory Section 55A footer).

3. Separate Labour & Materials Clearly

CIS deductions (20% or 30%) apply only to the labour portion, while the VAT Reverse Charge applies to the whole supply if labour is included.

Verified Specification

Key Rules & Benchmarks

Governing Legislation	UK Value Added Tax Act 1994, Section 55A (SI 2019/892)
VAT Charged on Invoice Total	0% collected by subcontractor (20% accounted for by Main Contractor)
CIS Deduction Tiers	0% Gross Status • 20% Verified Subcontractor • 30% Unverified
Mandatory Identifiers	VAT Registration Number, UTR, and CIS Verification Reference

Mandatory HMRC Section 55A Reverse Charge Invoice Wording

REVERSE CHARGE: Customer to account to HMRC for the reverse charge output tax on the VAT exclusive price of items marked 'reverse charge' at the relevant VAT rate as required by Section 55A VATA 1994. CIS Domestic Reverse Charge applies.

1-Click Statutory Studio Preset

Generate a Compliant UK HMRC Sec. 55A CIS Vector PDF Below

Upload any existing PDF/screenshot invoice or CSV export to auto-populate your business profile, client book, and line items—or jump straight into the pre-configured statutory studio and calculator.

Upload Existing PDF / Image Import Clients / Invoices CSV UK VAT & CIS Reverse Charge Calculator → 24/7 AI Quote Link →

Pre-Configured Live Vector PDF Studio (UK_CIS_REVERSE_CHARGE)

Customize & Download Your Compliant PDF Right Now (Zero Signup Wall)

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Preset Scopes:

Description Qty Unit Rate (GBP) Disc % Tax Total Actions

GBP 450.00

GBP 540.00

GBP 220.00

Subtotal GBP 1,210.00

VAT (20%) GBP 242.00

Total Due GBP 1,452.00

Frequently Asked Questions: UK HMRC Sec. 55A CIS

What exact wording does HMRC require on a CIS Reverse Charge invoice?

HMRC requires an explicit statement that the VATA 1994 Section 55A Domestic Reverse Charge applies and that the customer must account for the VAT to HMRC, along with the rate (20% or 5%) or amount of VAT that applies.

Does CIS Reverse Charge apply if the client is a homeowner or end user?

No. If your customer is a domestic homeowner or a business that has confirmed in writing that they are an 'End User' or 'Intermediary Supplier', normal VAT rules apply.