The domestic reverse charge (referred to as the reverse charge) is a major change to the way VAT is collected in the building and construction industry.

It comes into effect on 1 October 2019 and means the customer receiving the service will have to pay the VAT due to HMRC instead of paying the supplier. It will only apply to individuals or businesses registered for VAT in the UK (although it will not apply to consumers).

This will affect you if you supply or receive specified services that are reported under the Construction Industry Scheme (CIS).

Official guidance from the UK government website can be found by clicking here.