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.
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The way in which VAT is charged on construction services was due to change on October 1 2019, but after consulting with businesses in the construction sector, HMRC announced a 12 month delay to allow businesses to prepare. Read more >
