VAT Domestic Reverse Charge for Construction Services – Delay in Implementation

HMRC announced last Friday that they are to delay the implementation of the domestic reverse charge rules, which were to come into force from 1 October 2019.

The delay puts back implementation to 1 October 2020 and is expected to be welcome news for smaller businesses, allowing them more time to prepare for the changes.

HMRC’s delay notice can be found here.