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Construction Industry representatives raised concerns that some businesses in the construction sector are not yet ready to implement the VAT domestic reverse charge for building and construction which was due to be effective on 1st October 2019.
HM Revenue & Customs have decided to help these businesses and give them more time to prepare for the changes. The introduction of the reverse charge has been delayed for 1 year until 1st October 2020. These changes will also avoid coinciding with Brexit.
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