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.