If you are an end user or intermediate supplier, it is a legal requirement that you inform your sub-contractors in writing in order to be excluded from the reverse charge.
Last year, the start date was postponed to 1 March 2021 due to the impact of the COVID-19 pandemic on the construction sector. It is unlikely that this will be postponed again so all VAT registered businesses in the construction sector need to be ready for 1 March.
Helpful fact sheets
How it works
A guide for developers and owners
A guide for main contractors and sub contractors
Application to Employment bureaux and agencies
If you are concerned about the above or have any questions please get in touch with Ruth Corkin and she’ll be happy to help.
