Delay on Domestic Reverse Charge

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Following lobbying, HMRC has agreed to delay the start of the VAT reverse charge for the construction industry until 1 March 2021 due to the impact of the COVID-19 pandemic on the sector gearing up for this.

Below is a link to the Revenue and Customs Brief with more information. It also states that the requirement for end users or intermediary suppliers to notify sub-contractors that the reverse charge would not apply will become a legal requirement. Previously, it was only guidance. Click here to see the brief.

Download our pdf guides:

VAT and the reverse charge on construction services – How it works
VAT reverse charge on construction services – A guide for developers and owners
VAT reverse charge on construction services – A guide for main contractors and sub contractors

Please do not hesitate to contact Ruth Corkin on or 01908 713860 or Farzana Khan on or 01923634452.

Previous news on the Domestic Reverse Charge

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Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London