CPA Bulletin

www.cpa.uk.net CPA Bulletin > November 2020 25 LEGAL: 2 The customer will put the value of the Output Tax in box 1, but no entry in box 6, but put the value of the Input Tax in box 4 and put the value of the net purchase in box 7. HMRC has produced a helpful decision tree and this is reproduced below: Is your customer VAT registered? Will your payment be reported under CIS? Has your customer provided confirmation that it is an end user? Normal VAT rules apply Is the supply standard rated or reduced rated? Are any of the supplies you are making within the scope of CIS? Normal VAT rules apply Normal VAT rules apply Normal VAT rules apply Normal VAT rules apply Domestic reverse charge applies HMRC has also published some useful guidance which can be found at https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building- and-construction-services If you require any assistance with reverse charging for VAT or indeed any other matters, please do not hesitate to contact Mario Cientanni, Barnes Roffe Accountants. Tel: 01322 275335 or email m.cientanni @ barnesroffe.com Revision to the CPA Conditions The first Working Group Zoom meeting to review all of the CPA’s terms and conditions was held on 20th October 2020. There have been some useful suggested amendments received from the membership to the various terms and conditions, whilst preserving their current effect and status. A comprehensive update will be given in the next Bulletin. Changes expected on disclosure requirements in UK The UK government has announced that it will bring in changes to remove the requirement for automatic disclosure of youth cautions, reprimands and warnings and remove the ‘multiple conviction’ rule that the Supreme Court rules in early 2019. At the time of writing, these changes are expected to be introduced late in 2020 and will be brought in by changes to the Police Acts.