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The 2018 budget introduced a VAT reverse charge on certain building and construction services that was due to take effect from 1st October 2019. After two delays the new rules came into force on 1 March 2021.

Under the current rules, a business (for example a builder) will add VAT to the sales invoices they pass to their customers, and then account for these to HMRC via the VAT return. See our blog for more information.

Further Information

North East Chamber of Commerce
Approved Employer
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