Update on domestic reverse VAT charge for building and construction services

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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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.

Do you need extra information?

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 ruth.corkin@hhllp.co.uk or on +44 (0)1908 713860

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