Construction reverse charge delayed

HMRC has announced that the Domestic Reverse Charge for construction services, due to be implemented on 1 October 2019 will be delayed again until 1 March 2021.

In the intervening year, HMRC says it will focus additional resource on identifying and tackling existing perpetrators of the fraud. It will also work closely with the sector to raise awareness and provide additional guidance and support to make sure all businesses will be ready for the new implementation date.

You can read more about the introduction of the DRC in our blog.