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Delay for Domestic Reverse Charge for VAT in the Construction Industry

5 mins to read 08/09/2019

HM Revenue & Customs have announced that the introduction of the Domestic Reverse Charge VAT for construction services that was planned for 1 October 2019 has been delayed until 1 October 2020.

The new rules, which would apply to all VAT registered businesses carrying out qualifying construction services, were controversial due to the impact that was expected on the industry, particularly for smaller businesses.

More information from HMRC here.

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