Domestic Reverse Charge - Services

I have been asked by our Procurement as to whether Design and Consultancy Services within a construction contract are to be included in the Domestic Reverse Charge from October 2019, I understand that mixed contracts fall under CIS generally.

  • Mixed contracts
  • If a contract includes some work that is within the scheme and some that is nothing to do with construction at all then all payments made under that contract will come within the scheme - even if shown on separate invoices. These types of contracts are often referred to as mixed contracts.

Many thanks.