CIS Reverse Charge VAT Explained

[@raxkumar]

I sub contract for Wickes bathroom fitter, when they send me a job over the portal I except say the price is 3950 out of this i work out how much I will be paid after taxes I minus 20%vat then 20%cis tax iam not vat registered, I never quote them they just send me a bill statement but on there only thing they show is 20% cis tax they deduct no mention that the original payment was 3950 or what’s happened to that 20%?

[@patricias5402]

A subby is in a DRC chain, he has purchased materials for DRC job(all subject to VAT). Can he reclaim the VAT on said materials? Or does he raise sales invoice to contractor for 100% gross amount of materials? And contractor reclaims VAT on their return as per subbys sales invoice?