VAT reverse charge for construction services

The VAT domestic reverse charge for building and construction services is now scheduled to come into effect from 1 March 2021. The original introduction date was changed from 1 October 2019 to 1 October 2020 and revised again in June 2020 due to the impact of the coronavirus (COVID-19). The legislation has not changed since it was enacted in 2019 except for a useful alteration to the requirements placed on ‘end users’ and ‘intermediary suppliers’.

Our two-page factsheet takes a look at:

• how the scheme will work
• specified services
• end users and intermediary suppliers
• how taxpayers can plan for the new regime.

Key Information

• Perfect for emailing to clients or posting on your website
• PDF versions
• Text-only Word format also available
• Colours can be changed to match your logo - call us for details

 To view a sample, click here. 

 To place an order, please contact the team on 0800 181 343 or email us at clientadviser@practicetrack.co.uk