Delay on Domestic Reverse Charge

Hillier Hopkins LLP

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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 ruth.corkin@hhllp.co.uk or 01908 713860 or Farzana Khan on farzana.khan@hhllp.co.uk or 01923634452.

Previous news on the Domestic Reverse Charge https://www.hillierhopkins.co.uk/insights/news/detail/2019/08/27/are-you-ready-for-the-vat-reverse-charge

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Ruth Corkin

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 ruth.corkin@hhllp.co.uk or on 01908 713 860