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Design & Build Subsidiaries - UK reverse charge VAT
06 December 2017 Amanda Darley, Head of Operations and Engagement
At last week's Budget several further information documents were promised, and HMRC and HM Treasury have now published this additional information. This includes HMRC's response to the consultation on reverse charge VAT on UK constructions services. It confirms that the new domestic reverse charge will come into effect in October 2019. However, it also confirms that the end customer in a construction supply chain will not have to account for the reverse charge, which is great news for universities. However, universities with design and build subsidiary companies will have to account for the reverse charge and will need to prepare for the new rules. A technical consultation on draft legislation will set out all the details for this in the spring.
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06 December 2017 
Amanda Darley, Head of Operations and Engagement
