Background
The 2018 budget introduced a VAT reverse charge on certain building and construction services that was due to take effect from 1st October 2019. After two delays the new rules came into force on 1 March 2021.
Under the current rules, a business (for example a builder) will add VAT to the sales invoices they pass to their customers, and then account for these to HMRC via the VAT return. See our blog for more information.
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