Reminder about the Construction Services Reverse Charge

The long-awaited, multiple-heralded, reverse charge starts to apply from 1 March 2021.  This considerably increases complexity for contractors and developers alike, but is intended to reduce exposure to fraud.  There are various exceptions to the scheme, some of which require formal notification to be issued to suppliers. Landowners which may qualify as ‘end users’ cannot rely on contractors to make them aware of the requirement to notify exception status.  They should make themselves familiar with the rules.

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