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HMRC BRIEF 10 (2019): DOMESTIC REVERSE CHARGE VAT FOR CONSTRUCTION INDUSTRY - DELAY IN IMPLEMENTATION
Published on 10-09-2019Email To Friend    Print Version

HMRC have published Brief 10 (2019) entitled Domestic reverse charge VAT for construction services - delay in implementation.


This Brief confirms that the introduction of the domestic reverse charge for construction services will be delayed for twelve months until 1 October 2020.


This follows concerns raised by industry representatives that some businesses in the construction sector would not be ready to implement the reverse charge for building and construction on 1 October 2019.


Released  06 September 2019




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