I've found this, but I don't know whether or not it's right!

VAT: reverse domestic charge for telecommunications services

This reverse charge is designed to prevent wholesale supplies of telecommunication services from being exploited for missing trader intra community (known as MTIC) fraud. It was introduced by the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2016.

https://www.gov.uk/guidance/vat-reverse-domestic-charge-for-...

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Page 12 of the doc.

Reverse Charge VAT
To combat lost revenue from fraud, the United Kingdom (UK) has introduced
Reverse Charge VAT for specified categories of purchased goods, such as cell
phones and computer chips. The domestic reverse charge applies to sales of
these goods within the UK if the specified goods are purchased by a VATregistered
business for business purposes. Sales to nonbusiness customers are
unaffected by the provision, and normal VAT rules apply.
Under the domestic reverse charge procedure, the commercial purchaser of the
specified goods is liable to the taxing authority for the tax rather than the seller.
However, both seller and purchaser must report the VAT on the sale in the
specified manners.
While the seller does not collect VAT, the seller must specify on the sales invoice
that the domestic reverse charge applies and state the amount of VAT that
applies to the particular sale. The seller must also submit to the taxing authority
a domestic reverse charge sales list, which lists purchaser and transaction details
of sales for which the reverse domestic charge has been applied.
The purchaser must file a VAT return and is liable for the tax that is due to the
taxing authority. If the purchaser has correctly accounted for the VAT under the
domestic reverse charge procedure, the purchaser retains the right to input tax
recovery, subject to the normal rules.
To minimize the accounting impact of VAT-registered customers on sellers, there
is a de minimus limit of £5000 per invoice, exclusive of VAT, below which the
reverse domestic charge does not apply. Normal VAT accounting rules apply to
transactions below the £5000 limit.

https://fbs.admin.utah.edu/download/fis/FSCM_9.1_Prerelease_...

'Reverse charge' is mentioned on page 25 of the following document.

https://www2.deloitte.com/content/dam/Deloitte/es/Documents/...

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Note added at 2 hrs (2017-03-29 13:47:39 GMT)
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What is the VAT reverse charge?

Definition of the VAT reverse charge
The reverse charge is how you must account for VAT on services that you buy from businesses who are based outside the UK.

If you are not registered for VAT, the reverse charge will not apply to you.

The reverse charge is the amount of VAT you would have paid on that service if you had bought it in the UK. You have to add that amount to the total of VAT you are going to pay to HMRC that quarter, but also to the amount of VAT you are going to reclaim in that quarter. That means you don't pay anything extra to HMRC or reclaim anything extra from them.

Read more about the reverse charge at HMRC's website

Example:
For example, you may have hired a translator in France to translate a webpage for you. If you'd hired someone in the UK to do this work, the cost would have been standard-rated for VAT at 20%. If this service was worth £100, the amount of the reverse charge would be £20, or £100 x 20%.

https://www.freeagent.com/glossary/reverse-charge/