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).

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