The introduction of the domestic reverse charge for construction services will be delayed from 1 October 2020 until 1 March 2021.

On 5 June, HM Revenue & Customs (HMRC) announced the delay in order to give businesses more time to prepare, due to the impact of the coronavirus pandemic on the construction sector.

In an amendment to the original legislation, in order to be excluded from the reverse charge, businesses must also inform their sub-contractors in writing that they are end users or intermediary suppliers.