Tax on Security service

This discussion clarifies the tax treatment for security services. Generally, if a security service is provided by an individual or non-body corporate to a registered business, the recipient is liable for tax under the Reverse Charge Mechanism (RCM). However, a client is asking if they can issue an invoice on a Forward Charge basis instead. The key factor is the nature of the service provider: if they are a body corporate, forward charge may apply; otherwise, RCM is typically the correct route.