The VAT Domestic Reverse Charge for Building and Construction Services has been deferred again.  Originally it was October 2019, then October 2020, now 1 March 2021 (not the start of the tax year, which you may expect).

See our previous guidance on the topic

VAT – Domestic Reverse Charge for Building and Construction Services

VAT reverse charge on building and construction services

VAT reverse charge on building and construction services (2)

VAT: Building and Construction Services Reverse Charge – detailed guidance

VAT: Building and Construction Services Reverse Charge

 

Whitefield Tax - Isle of Wight Accountants - IR35 specialists
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