Released 24 March 2021
HMRC have updated VAT Notice 735: Domestic reverse charge procedure.
In particular, construction services have been added to the services which the reverse charge applies to. The Notice has also been updated to reflect that from 1 May 2021, Certified Emission Reductions (CERs) and some Emission Reduction Units (ERUs) (specified in the Directive) are no longer within the reverse charge, and details of the new UK Emissions Trading Scheme (UKETS) have been added.
View VAT Notice 735.