Update: VAT Changes for Construction Industry Delayed

Update: Domestic Reverse Charge Implementation Delayed

The implementation of the domestic reverse charge for construction services, which has caused much concern for the construction industry, has been delayed until 1 October 2020.

Full details can be found here: Revenue and Customs Brief 10 (2019): domestic reverse charge VAT for construction services – delay in implementation.

Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation.

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