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Reverse charge legislation for construction industry

16 January 2019 / Neil Warren
Issue: 4679 / Categories: Comment & Analysis

Hidden shocker


  • Reverse charge for the construction industry comes into force on 1 October 2019.
  • Builders will have to check contractor clients are VAT registered and mention ‘reverse charge’ in invoices.
  • Sales will be covered by the reverse charge and excluded from the flat rate scheme.
  • It may be necessary to withdraw from the scheme on 30 September.

When I first read about the proposed reverse charge legislation for the construction industry my reaction was that it...

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