HMRC delays the domestic reverse charge for construction services

HMRC has announced that it has delayed the introduction of the domestic reverse charge for construction services until 1 October 2020. The new rules were intended to be introduced from 1 October 2019, but following industry pressure, this has been deferred for 12 months.

We have received a number of queries in relation to this as the new rules would significantly change the way in which invoicing is done in the construction industry, so this is welcome news.

If you require assistance, please contact Stephen Patey on +44 20 7969 5684 or spatey@haysmacintyre.com, or your usual haysmacintyre advisor.