From 1 March 2021, under new rules, the VAT domestic reverse charge mechanism will apply to building and construction services in the UK. The new rules are designed (among other things) to help tackle a perceived problem of VAT fraud by subcontractors. If you are a consultant designer, then the VAT domestic reverse charge probably won't affect you. However, it's still worth knowing about it in case, for example, you receive a related letter from a contractor client asking you to invoice in a different way. If you are not a designer and work in contracting, then the new rules may affect you.
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