Changes to VAT on Construction in October 2019
HMRC will be making changes to who will be liable for VAT on the supply of construction service in Otober 2019. This change will impact most businesses involved in buying and selling of construction services. It doesn't apply to zero-rated supplies.
The measure will introduce a VAT reverse charge on certain building and construction services and comes into effoect on 1 October 2019.
For certain construction services, the customer will become liable to account to HMRC for the VAT in respect of those purchases rather than the supplier.
For more information then refer to this HMR update