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What is a self-supply of building work?

A self-supply of building work is a supply of building work a business makes either to:

1. •

   itself

2. •

   a member of the same VAT group

SI 1989/472; Notice 708 section 25

To put it another way, a self-supply of building work is a supply of building work that a business sources internally rather than from a third party. The internal source may be the business itself or a member of the same VAT group. The self-supply of building work rules apply to all entities, including sole traders,