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Despite a concerted industry campaign, Reverse VAT came into force on 1 March.

Members should review our briefing webinar which can be found on the members area of our website.

In addition, Build UK have published a practical guide to understand how the legislation will affect your business. They also have simple checklist to make sure you have taken the necessary actions, including updating your invoices with the required information.

Whilst HMRC has confirmed it will ‘apply a light touch’ when dealing with any errors over the next six months, provided that companies can demonstrate they have tried to comply and acted in good faith. To assist, it has published flowcharts for both buyers and suppliers to help them identify when Reverse VAT should be used.

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