VAT Number: 101268711
Registered Business Name: CITY OF WOLVERHAMPTON COUNCIL
Registered Business Address: CIVIC CENTRE ST PETERS SQUARE WOLVERHAMPTON WV1 1RL GB
VAT Reverse Charge
We would like to confirm we are an end user for the purposes of section 55A VAT Act 1994 reverse charge for building and construction services.
Please issue us with a normal VAT invoice, with VAT charged at the appropriate rate. We will not account for the reverse charge.
If you feel you have an invoice that sits outside of this status please ensure you speak to the service you contract with before submitting your invoice.
Under the Criminal Finance Act 2017 - the Council can retain UTRs as part of its procedure for preventing tax evasion
This process has been adopted for all suppliers we trade with in a commercial capacity as a fraud prevention measure.
The information will be retained as part of the transaction for 6 years after the end of the last financial year and can only be shared with HMRC.
This process is being further enforced through:
- The Income Tax (Earnings & Pensions) Act 2003 as amended by Finance Act 2020 a IR35 Status Determination should be undertaken from 1 April 2021 to determine the employment status for contractors. If this determined a contractor is self-employed, proof of them holding this status is required.
- The Finance Bill 2021 will require local authorities to check that applicants for the following licences are registered for tax from April 2022:
- drivers of taxi and private hire vehicles (for example minicabs),
- operators of private hire vehicle firms, and
- dealers in scrap metal
Further information on how the Council handles personal information and your rights please view Privacy and Cookies Notice.