Construction, alteration, repair, extension or demolition, works to the land, and installing heating, lighting, power, drainage, sanitation, water or fire protection systems. Security systems, signwriting and manufacturing components are excluded.

Zero-rated supplies are outside the reverse charge entirely.

Absent a written notification the reverse charge is the default. Keep one notification on file for each commercial customer. One per job is not needed. Get it before you invoice, so it is on file before any query. A householder is neither VAT nor CIS registered, so domestic work sits outside the reverse charge entirely and you charge VAT normally.