If you’re a contractor or subcontractor working in the building trade, the VAT Domestic Reverse Charge (DRC) is one of those rules that causes more head-scratching than almost any other. The truth is, it doesn’t change how much VAT is ultimately due - it changes who pays it over to HMRC. But getting it wrong on your invoices can lead to errors, cash flow surprises, and unwanted attention from HMRC. This guide continues our series of simple explainers designed to help you navi