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
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.