UK HMRC has published updated guidance dated 24 September 2020 on when taxpayers must use the VAT reverse charge for building and construction services. The guidance across all sections has been updated including steps to take to make it easier for users to follow. Links are also provided to additional guidance that has been published in relation to the VAT reverse charge.
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How to use the VAT reverse charge if you buy building and construction services
From 1 March 2021 the domestic VA…