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VAT Reverse Charge Letter – Suppliers


F.A.O. Accounts: VAT, Domestic Reverse Charge – 1 March 2021

As you may be aware, HMRC is introducing a VAT domestic reverse charge on construction services which come under the scope of the Construction Industry Scheme with effect from 1st March 2021. For guidance on supplies that are within the scope of CIS please see HMRC publication CIS 340.

These rules are described https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services.

Should you have any queries with regards to this letter, please call 01636 700172.

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