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Notice 735 sets out the goods and services to which the reverse charge applies. The June 2008 version of the Notice is now revoked and replaced by the February 2013 version which you can access here: HM Revenue & Customs.

The reverse charge is an anti-fraud measure designed to counter or prevent VAT and Excise fraud in the supply chain. The goods and services affected are those involving mobile ‘phones, computer chips and CO2 emissions.