Commentary

RCB/10/19 Domestic reverse charge VAT for construction services – delay in implementation

Part V16 Forms and other HMRC material

RCB/10/19 Domestic reverse charge VAT for construction services – delay in implementation

RCB/10/19 Domestic reverse charge VAT for construction services – delay in implementation

Revenue & Customs Brief, Issue 10. 6 September 2019

1 Purpose of this brief

This brief explains that the introduction of the domestic reverse charge for construction services will be delayed for a period of 12 months until 1 October 2020.

2 Who should read this brief

Businesses registered for VAT that are in the construction sector.

3 Background

A domestic reverse charge means the UK customer who get supplies of construction services must account for the VAT due on these supplies on their VAT return rather than the UK supplier.

This removes the scope

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