Commentary

RCB/7/20 Domestic reverse charge VAT for construction services – delay in implementation

Part V16 Forms and other HMRC material

RCB/7/20 Domestic reverse charge VAT for construction services – delay in implementation

RCB/7/20 Domestic reverse charge VAT for construction services – delay in implementation

Revenue & Customs Brief, Issue 7. 5 June 2020

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 5 months from 1 October 2020 until 1 March 2021 due to the impact of the coronavirus pandemic on the construction sector.

There will also be an amendment to the original legislation, which was laid in April 2019, to make it a requirement that for businesses to be excluded from the reverse charge because they are end users or intermediary suppliers, they must inform their sub-contractors in writing that they are end users

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