VAT domestic reverse charge for construction services

The domestic reverse charge (referred to as the reverse charge) is a major change to the way VAT is collected in the building and construction industry.

It comes into effect on 1 October 2019 and means the customer receiving the service will have to pay the VAT due to HMRC instead of paying the supplier. It will only apply to individuals or businesses registered for VAT in the UK (although it will not apply to consumers).

This will affect you if you supply or receive specified services that are reported under the Construction Industry Scheme (CIS).

Official guidance from the UK government website can be found by clicking here.

More Posts

Legal update – Holiday pay enforcement

Why employers should act before the Fair Work Agency arrives   For employers, holiday pay compliance can often seem like a technical payroll issue, important but rarely urgent unless an

New ACAS consultation

  Consultation on a proposed new Code of Practice for Disciplinary and Grievance procedures   ACAS (the Advisory, Conciliation and Arbitration Service) is an independent organisation that

Chief Exec’s report Q3 2026

Read the full Q3 2026 Quarterly Review 4 minute This third quarterly survey of the year maintains an overall upbeat review and outlook for our sector with our headline measures of order intake and