Domestic reverse charge for construction services delayed until March 2021

posted on 16 June 2020, updated on 16 June 2020

The introduction of the domestic reverse charge for construction services will be delayed from 1 October 2020 until 1 March 2021.

This will be delayed for a period of five months due to the impact of COVID-19 on the construction sector. There will also be an amendment to the original legislation, originally laid in April 2019, to make it a requirement that for end users and intermediary suppliers to be excluded from the reverse charge, they must inform their sub-contractors in writing. 

Read the full brief here.

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