ICAEW.com works better with JavaScript enabled.


Articles and resources relating to VAT in the construction and real estate sectors.

Domestic reverse charge VAT for construction services in 2019

HMRC’s new domestic reverse charge for construction services comes into force on 1 October 2019. HMRC has recently finalised its legislation and published further guidance on this new regime, which will require the recipient rather than the supplier to account for the VAT due on certain construction services.