French Duncan – Domestic Reverse Charge for Construction Services

A new Statutory Instrument will introduce the domestic reverse charge into UK legislation via VATA 1994 s55A to relevant supplies of construction services with effect from 1 October 2019.

The reverse charge only applies to business to business transactions, where the customer is registered for VAT and is required to report the relevant supplies through the Construction Industry Scheme (CIS). The services only apply to standard and reduced rate supplies; the rules do not apply to zero rated supplies.

How will it affect me and my business?
We have created an information sheet which provides you with all the information you need for meeting the new requirements. Click here to download yours, or get in touch with our VAT Director Maria McConnell if you have any specific queries.

Written and provided by Maria McConnell, French Duncan 


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