The UK recently announced that a further delay to the introduction of the domestic reverse charge mechanism for construction services. As a result, the new rules won’t come into place until 1 March 2021.
As noted in our previous story of September 2019, these new rules were initially to come into force as of 1 October 2019. However, the Government delayed these rules by a year due to construction businesses not being ready to implement them. As a result of COVID-19, the delay now runs until March 2021.