HMRC have delayed the introducing a reverse VAT charge for businesses in the Construction Sector from 1st October 2020. Click here for more information on the delay.
Regardless of the delay, the reverse VAT charge does NOT apply to recruitment businesses or Umbrella companies.
This has been confirmed to the FCSA by HMRC as the supply chain concerns the provision of labour as opposed to ‘construction services’.
We will continue to issue invoices to our agency partners with VAT charges for any workers engaged in construction operations.
For more information, call 01244 564 564.