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Associate Member Article

 

VAT reverse charge for construction services 

March 2021

Following the postponement of the VAT reverse charge commencement date in September 2019 and October 2020, HMRC guidance states that the VAT reverse charge on construction services will now come into force from 1 March 2021. The VAT reverse charge brings major changes in how VAT is handled in the construction industry and construction businesses need to be aware of how the changes will work and what processes they need to put in place to comply with the rules.

 

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