Provisions the documents cite: s.55A(6) (recipient accounts for and pays the tax), s.55A(9)–(11) (Treasury orders specifying services and excepted supplies)
What it requires
Where a taxable person makes a supply of goods or services of a description specified by Treasury order, the supply is not an excepted supply, and the recipient is a taxable person supplied in connection with its business, it is for the recipient, on the supplier's behalf, to account for and pay the tax on the supply, and not the supplier (s.55A(6)); the enforcement provisions apply to the recipient as if the VAT were on its own supply (s.55A(7)). The specified services and excepted supplies are set by order (s.55A(9)–(11)) — for construction services, the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019. HMRC's example invoice wordings refer to this section as "VAT Act 1994 Section 55A" and "S55A VATA 94".
The instrument itself: https://www.legislation.gov.uk/ukpga/1994/23/section/55A. The summary above is our plain-English reading, not the text of the instrument — always work from the source.
How this entry is kept current
- Citation status: read in full at the primary source.
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The 2 documents that cite it
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