{"id":20427,"date":"2020-10-22T09:49:05","date_gmt":"2020-10-22T09:49:05","guid":{"rendered":"https:\/\/smh.group\/?p=20427"},"modified":"2023-02-15T13:51:46","modified_gmt":"2023-02-15T13:51:46","slug":"vat-reverse-charge-for-building-and-construction-from-march-2021","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/vat-reverse-charge-for-building-and-construction-from-march-2021\/","title":{"rendered":"VAT reverse charge for building and construction from March 2021"},"content":{"rendered":"\n<p>You may recall plans for the VAT reverse charge being postponed from October 2019 to October 2020, and then again until March 2021. The government is still keen to press ahead with these plans, so we want to keep you informed of the changes to give you enough time to start planning for how this may affect you.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">To recap\u2026<\/h3>\n\n\n\n<p>New rules come into force in March 2021 for VAT-registered firms reporting under the Construction Industry Scheme (CIS) as part of HMRC\u2019s attempt to tackle fraud in the industry.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>What is the Domestic Reverse Charge?<\/strong><\/h4>\n\n\n\n<p>The domestic reverse charge (meaning UK-only) will be introduced from 1 March 2021 and means that businesses receiving certain services will have to pay VAT directly to HMRC instead of the supplier of those services. This removes the flow of money from VAT between businesses, with the onus on the recipient of services to account for the VAT.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Who is affected?<\/strong><\/h4>\n\n\n\n<p>Those affected include sole traders and individuals working as contractors, or sub-contractors to larger contractors, or through agencies. CIS registered companies and companies invoicing non-CIS registered clients will continue to charge VAT as usual.<\/p>\n\n\n\n<p>The charge applies only to supplies subject to standard or reduced rate VAT, not to zero-rated supplies or suppliers below the VAT threshold. VAT accounted for under the charge will not count towards the VAT registration limit for the recipient.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>The specific services targeted include:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>installations of systems such as heating, air-conditioning, power, drainage, sanitation etc.<\/li><li>internal or external painting and decorating<\/li><li>construction, demolition, repair or alteration of any structures.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Exclusions<\/strong><\/h4>\n\n\n\n<p>Excluded from the reverse charge are professional work from surveyors and architects, machinery delivery or installation of security systems.<\/p>\n\n\n\n<p>Any contracts that are only partially completed by the March start date will have to be reviewed to assess whether the new charge needs to be applied to unfinished elements of a project.<\/p>\n\n\n\n<p>Subcontractors will need to plan for cashflow implications as previous, perfectly legitimate, uses of VAT around cashflow will disappear.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Penalties for non-compliance<\/strong><\/h4>\n\n\n\n<p>HMRC has said that it will apply a \u2018light touch\u2019 on any penalties for the first six months to allow firms to transition to the new regulations. If businesses are seen to be trying to comply with the new rules, and correct any errors as soon as possible, they should avoid being penalised.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong><em>Example<\/em><\/strong><\/h4>\n\n\n\n<p><em>A VAT registered subcontractor, under the current rules, raises an invoice of \u00a31,000 + VAT = \u00a31,200 gross to a main contractor.&nbsp; &nbsp;<\/em><\/p>\n\n\n\n<p><em>Under the rules from 1 March 2021:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><em>The subcontractor will send an invoice for \u00a31,000 to the main contractor The invoice still needs to show the VAT that should be paid to HMRC even though the subcontractor will not put on their own VAT return or pay it over to HMRC<\/em><\/li><li><em>The main contractor will pay the subcontractor \u00a31,000 (rather than the \u00a31,200 under the current rules)<\/em><\/li><li><em>The main contractor will add \u00a3200 VAT on the subcontractor\u2019s sale onto their own VAT return as sales VAT.<\/em><\/li><li><em>The main contractor can then reclaim \u00a3200 of VAT on their VAT return as normal<\/em><\/li><\/ul>\n\n\n\n<p><em>The rules only apply to services that would normally be charged VAT.<\/em><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>What do you need to do?<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Review supplies made to and received from other VAT registered contractors to check if these will be subject to a reverse charge from March 2021<\/li><li>Ensure that your customers are an end user and obtain confirmation of their VAT registration and CIS status<\/li><li>Ensure your accounting systems are up to date a ready to deal with this change<\/li><li>Consider the impact on your cash flow from March 2021 and explore ways to mitigate this<\/li><\/ul>\n\n\n\n<p><strong>Plan ahead \u2013 don\u2019t leave it too late!<\/strong><\/p>\n\n\n\n<p>There are several areas still to be clarified, but if you or your business may be affected from March 2021 then as ever it is always important to plan ahead and take action now.<\/p>\n\n\n\n<p>If you need any assistance with the transition please contact Jonathon Dickens, Partner at SMH Accounting &#038; Business Advisory on&nbsp;<strong>0114 266 4432<\/strong>&nbsp;or&nbsp;<a href=\"mailto:jdickens@smhca.co.uk\">jdickens@smhca.co.uk<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>You may recall plans for the VAT reverse charge being postponed from October 2019 to October 2020, and then again until March 2021. The government is still keen to press ahead with these plans, so we want to keep you informed of the changes to give you enough time to start planning for how this may affect you.<\/p>\n","protected":false},"author":4,"featured_media":19538,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[319,318,11,19,76,320,316],"class_list":["post-20427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","tag-construction","tag-construction-industry-scheme","tag-hmrc","tag-tax","tag-vat","tag-vat-registration","tag-vat-reverse-charge"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT reverse charge for building and construction from March 2021 - SMH Group Accounting &amp; Business Advisory<\/title>\n<meta name=\"description\" content=\"You may recall plans for the VAT reverse charge being postponed from October 2019 to October 2020, and then again until March 2021. 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