Existing (taken form HMRC website)
VAT reverse charge on construction and building services
The reverse charge for VAT registered construction businesses came in on 1 March 2021 and was explained in a Revenue and Customs Brief issues in June 2020.
In February 2020, September 2020 and January 2021, we wrote to every VAT-registered construction business, advising them to check if they’re liable for the reverse charge.
Business who are liable must apply these rules going forward and more information is available in the scope and operation of the reverse charge.
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