Important Information regarding how the new VAT domestic Reverse Charge for building and construction services affects supplies from a Recruitment Business.

IR35 Delayed - Government Announcement 17 March 2020

The government is postponing the reforms to the off-payroll working rules, IR35, from 6 April 2020 to 6 April 2021

Steve Barclay, the chief secretary to the Treasury, confirmed the move in Parliament on Tuesday night. (March 17 2020) as part of measures relating to the current Coronavirus (Covid-19) epidemic.

DUe to the ongoing effects of the Coronoavirus Pandemic, HMRC announce a further delay in the implementation of the Domestic Reverse Charge VAT for construction services  . Please click the following link for full details. 

HMRC Bulletin - Domestic Reverse Charge VAT Delayed

HMRC Press Release 7 February 2020

As part of a review into changes to the operation of the off-payroll working rules (IR35), HMRC has made an announcement to give business more time to prepare.

The rules, also known as IR35, will now apply only to payments made for services provided on or after 6 April 2020. Previously, the rules would have applied to any payments made on or after 6 April 2020, regardless of when the services were carried out. It means organisations will only need to determine whether the rules apply for contracts they plan to continue beyond 6 April 2020, supporting businesses as they prepare.

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