The UK government issued a policy paper brief on 5 June 2020 concerning the delayed introduction of the domestic reverse charge for VAT on construction services due to COVID-19. Originally intended to be introduced from 1 October 2019 and previously delayed to 1 October 2020, the reverse charge for VAT on construction services means that UK customer who receives a supply of construction services must account for the VAT due on these supplies on their VAT return rather than the UK supplier. T…