You are using an outdated browser. Upgrade your browser today for a better experience of this site and many others.
HMRC has issued guidance for its new VAT domestic reverse charge regime for the construction industry.
The introduction of a reverse charge does not change the liability of the supply of the specified services. What does change is the way in which the VAT on those supplies is accounted for. Rather than the supplier charging and accounting for the VAT, the recipient of those supplies accounts for the VAT.
The guidance confirms that the reverse charge will come into force on 1 October 2019 and will apply to supplies of specified services from that date. This includes the goods supplied with those services.
We will be providing further help and information on the reverse charge to clients in the construction industry. As always, please do contact us if you have any concerns.
06 Jul 2026
More than 110,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so, according to the Low Incomes Tax Reform Group (LITRG).
Government plans to extend the rules requiring some taxpayers to declare 'uncertain' tax positions risk creating more uncertainty, compliance burdens and tax disputes according to the CIOT.
We are delighted to share some exciting news with you. We have officially merged with Wilson Partners – bringing our two businesses together to better serve our clients.