HMRC Brief 10 (2019): Domestic reverse charge VAT for construction services - delay in implementation
Released 06 September 2019
HMRC have published Brief 9 (2019) entitled Domestic reverse charge VAT for construction services - delay in implementation.
This Brief confirms that the introduction of the domestic reverse charge for construction services will be delayed for twelve months until 1 October 2020.
This follows concerns raised by industry representatives that some businesses in the construction sector would not be ready to implement the reverse charge for building and construction on 1 October 2019.
View Brief 10 (2019).