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Section 55A of the VAT Act 1994 requires that customers account for VAT on specified supplies of goods and services. This section provides the vires introducing domestic reverse charges to prevent missing trader fraud and sets out conditions that must be observed. The construction services subject to this reverse charge procedure are defined in the . Guidance is provided in Check when you must use the VAT domestic reverse charge for building and construction services and the VAT domestic reverse charge technical guide.

The coverage of SI 2019/892 mirrors that of the Construction Industry Scheme as set out in in and , except for supplies of staff by employment businesses, which are not covered by SI 2019/892.

Where there is a single supply for VAT purposes and only part of the supply comes under the list of construction operations as set out in , the whole supply for VAT purposes will be subject to the reverse charge.

The construction reverse charge came into effect on 1st March 2021, and has effect in relation to supplies made on or after that date ().