Introduction of the domestic reverse charge for construction services delayed for a second time
24 June 2020| CATEGORIES: building and construction services, domestic reverse charge, VAT| TAGS: domestic reverse charge, new VAT rules
HMRC has announced that the introduction of the domestic reverse charge for construction services has been delayed again to 1 March 2021 due to the impact of the COVID-19 pandemic on the industry. The DRC imposes a significant administrative burden on businesses affected by the change.