MORE CHANGES by HMRC.......The VAT domestic reverse charge for construction now begins on 1 March 2021.⠀ ⠀ It was initially planned to start from October 2019, was then postponed to October 2020 (due to Brexit) and now, because of the impact of the coronavirus outbreak on the construction industry, HMRC has extended the October 2020 date by a further five months.⠀ ⠀ The VAT reverse charge for construction only applies to transactions that are within the CIS (Construction Industry Scheme) and are between VAT-registered contractors and sub-contractors.⠀ ⠀ So if that's not you... you've probably stopped reading by now anyway!😁⠀ ⠀ If you are supplying construction services and/or materials to a VAT-registered customer who intends to make an ongoing supply of construction services to another party, you will no longer have to account for the VAT. Instead, the customer - if they are the end-user - will account for the VAT (that is they will report both the output and input VAT on their retur...