The government has agreed to delay the implementation of domestic reverse charge VAT for construction services by a year, until October 2020.
The move follows intense lobbying by the construction industry, which had warned that companies were not ready for what will be a significant change to the management of their business finances as the necessary information had not filtered through in time.
Last month a coalition of construction associations wrote to the chancellor of the exchequer asking for a six-month delay to the planned 1st October 2019 introduction of reverse charge VAT. They warned that customers paying VAT directly to HM Revenue & Customs instead of to the service supplier would have a disruptive impact on contractors’ cashflow, for which they needed to prepare.
It also coincided with the disruption of Brexit, and no one knowing what is going on there or what preparations might be required.
The chancellor has now given an additional 12 months for the construction industry to prepare – double what was asked for.
In a briefing note, HM Revenue & Customs said: “Industry representatives have raised concerns that some businesses in the construction sector are not ready to implement the VAT domestic reverse charge for building and construction on 1st October 2019.
“To help these businesses and give them more time to prepare, the introduction of the reverse charge has been delayed for a period of 12 months until 1st October 2020. This will also avoid the changes coinciding with Brexit.
“HMRC remains committed to the introduction of the reverse charge and has already increased compliance resource. It has put in place a robust compliance strategy for tackling fraud in the construction sector using tried and tested compliance tools.
“In the intervening year, HMRC will focus additional resource on identifying and tackling existing perpetrators of the fraud. It will also work closely with the sector to raise awareness and provide additional guidance and support to make sure all businesses will be ready for the new implementation date.
“HRMC recognises that some businesses will have already changed their invoices to meet the needs of the reverse charge and cannot easily change them back in time. Where genuine errors have occurred, HMRC will take into account the fact that the implementation date has changed.
“Some businesses may have opted for monthly VAT returns ahead of the 1 October 2019 implementation date which they can reverse by using the appropriate stagger option on the HMRC website.”
The news has received a warm welcome from industry associations.
Federation of Master Builders chief executive Brian Berry, who took a leading role in the lobbying campaign, said: “I’m pleased that the government has made this sensible and pragmatic decision to delay reverse charge VAT until a time when it will have less of a negative impact on the tens of thousands of construction companies across the UK. To plough on with the October 2019 implementation could have been disastrous given that the changes were due to be made just before the UK is expected to leave the EU, quite possibly on ‘no-deal’ terms. The situation hasn’t been helped by the poor communication and guidance produced by HMRC. Despite the best efforts of construction trade associations to communicate the changes to their members, it’s concerning that so few employers have even heard of reverse charge VAT. Indeed, according to research by the FMB published in July, more than two-thirds had not heard of the VAT changes and of those who had, around the same number hadn’t prepared.”
The Building Engineering Services Association (BESA) was another signatory to the letter sent last month to chancellor Sajid Javid seeking an extension.
BESA chief executive David Frise said: “This is a big win for our members. Thanks to the concerted advocacy efforts of the FMB, BESA, and other trade bodies, common sense has prevailed. If the government had not delayed the changes, many SMEs would have been caught off guard, facing increased burden and restricted cash flows while simultaneously bracing for the serious disruptions caused by the UK’s planned withdrawal from the European Union on 31st October.
“This gives us plenty of time to help businesses plan a smooth transition in the way VAT is charged by October 2020.”
The National Federation of Builders (NFB) was another signatory to the letter. Its chief executive, Richard Beresford, said: “Contractors and subcontractors weren’t ready for reverse charge VAT and we are delighted that the government has listened to our industry campaign to seek a delay.”
The FMB’s Brian Berry concluded: “It is reassuring that the government has listened to the construction industry, which has come together to make clear to the government that sticking to the October 2019 timetable could lead to a loss of productivity, reduced cashflow and in the worst cases, lead to a hit on jobs, tipping some companies over the edge. What’s required now is for the government and industry to work together to deliver a sector-wide communications campaign, which must include plain English guidance on the changes. We also want to work with the government to deliver workshops aimed at construction employers, held in locations across the country, to explain what’s happening and why.”
Source: Construction News
Industry backing for the government to relax its post-Brexit immigration proposals
/in Home Page news feed, NewsThe Construction Industry Training Board (CITB) report calls for the proposed one-year visa for ‘low-skilled’ workers to be extended to two years.
It also recommends that non-UK born workers entering the UK on a ‘low skilled’ visa be allowed to transition to a ‘high-skilled’ visa while working in the UK – train to remain.
And it proposes an ‘umbrella sponsorship’ scheme to allow self-employed non-UK workers to obtain the necessary employment sponsorship.
The CITB’s research found that 61% of migrants say they would choose to move from a ‘low’ to a ‘high’ skilled visa while continuing to work in the UK, and that 70% of employers of non-UK born construction workers see the ‘low skilled’ visa for people with level 2 qualifications as unsuitable for their businesses
The research report, Migration and Construction, finds that just 3% of construction employers have the necessary experience in handling visa applications, with two-thirds saying that the process is difficult.
Under the new post-Brexit immigration system – due to be introduced in January 2021 – employers will have to learn how to navigate the bureaucracy of visa applications for all foreign workers.
CITB policy director Steve Radley said: “Migrant workers have long played a key role in the UK’s construction sector. They make up 14% of the construction workforce, a percentage that rises to 54% in London. They give employers the flexibility to respond quickly to skills needs.
“Employers are raising real concerns about the future 12 month visa scheme. They want to see it extended to 24 months, and for workers to be given the opportunity to ‘train to remain’. A new scheme must additionally be put in place to enable self-employed migrants to work in the sector.
“It’s important that construction has the breathing space to adjust to new changes. CITB will work closely with Government to see that a simple, flexible migration system is put in place to support employers’ skills requirements, while industry grows its domestic workforce.”
Contractors have backed the recommendations
Alasdair Reisner, chief executive of the Civil Engineering Contractors Association (CECA), said: “The construction and infrastructure sectors have been facing a looming skills gap for some years, and it is deeply concerning that after the UK has left the European Union restrictions may be put in place to prevent non-UK born workers contributing to our industry.
“Currently, non-UK born workers account for 14% of UK construction’s workforce, rising to 54% in London.
“Industry is in the process of moving towards recruiting an extra 44,000 British-based people in construction by 2025 to meet projected demand.
“However for UK construction to achieve this goal while delivering the significant pipeline of projects the UK government has planned, those who currently contribute to our industry and the economic and social wellbeing of us all must be given the opportunity to continue to do so. That’s why we are calling on the government to take steps to ensure industry is ready for the post-Brexit migration landscape, by extending the period in which existing non-UK born workers are able to ‘train to remain.’
“Employers in the construction sector are actively working to grow the domestic workforce, but it will take time to do so. Unless the UK government changes its position, industry will be hamstrung in the immediate post-Brexit period, to the detriment of its ability to drive growth and deliver for the UK economy.”
Souce: The Construction Index
House-building starts down 8% year-on-year
/in Home Page news feed, NewsIn the second quarter of 2019 new build dwelling starts in England are estimated at 37,220 units (seasonally adjusted), which is a 2% decrease compared to the first quarter and 8% down year-on-year.
New house-building starts are 24% below their peak in Q1 2007 but 117% per cent above the trough Q1 of 2009.
According to the numbers released by the Ministry of Housing, Communities & Local Government, annual new build dwelling starts totalled 160,640 in the year to 30th June 2019, a 1% decrease on the previous.
During the same period, completions reached 173,660 in the year to June, an increase of 8% on the previous year.
Secretary of state for housing Robert Jenrick preferred to focus on the rise in completions rather than the fall in starts. “The data released today is hugely welcome, with the number of new homes built reaching an 11-year high,” he said. “We are moving in the right direction, but there is still much more to do if we are going to deliver the numbers needed by communities up and down the country.”
Clive Docwra, managing director of construction consultant McBains, said: “Today’s figures show the amount of new homes being started or completed are still nowhere near the number required to meet the government’s target of building 300,000 homes a year by the mid 2020s.
“Brexit uncertainty continues to bite, with many housebuilding projects on hold until the picture on the UK withdrawal from the EU becomes clearer, while the weak pound means the high cost of imported materials is holding back construction.
“Demand for housing is far outstripping supply, but today’s figures prove there is still no light at the end of the tunnel in terms of solving the housing crisis.”
Source: The Construction Index
Fossil fuels banned in Future Homes Standard
/in NewsThe Future Homes Standard will see polluting fossil fuel heating systems such as gas boilers banned from new homes from 2025 and replaced with clean technology such as air source heat pumps and solar panels.
Views are being sought on how changes to building regulations can drive down the carbon footprint of homes built after 2025 – including changes to the ventilation and efficiency requirements, as well as the role of councils in getting the best energy standards from developers. The consultation1 runs until January 2020.
A further consultation on the Future Homes Standard will follow in the coming months, proposing changes to the energy efficiency standards for non-domestic buildings and for building work to existing homes and non-domestic buildings; and on preventing overheating in buildings.
Ministers will also consult on an overhaul of the planning system, with a green paper to be published next month.
The government has also announced plans for a new national design code – every local authority will be expected to produce its own design guide specifying the local architectural vernacular within the framework of the new national standard.
Housing secretary Robert Jenrick said: “Building new homes isn’t just about bricks and mortar, I want to ensure everyone – including developers – do their bit to protect the environment and give the next generation beautiful, environmentally friendly homes that local communities can support.
“That’s why I am requiring carbon emissions are cut by up to 80% from 2025 for all new homes and have published a National Design Guide, setting out simply what we expect from new development.
“We are also reforming the planning system making it faster and more efficient for everyone, from households to large developers, alongside giving families greater freedom to extend their homes to meet their changing needs.”
John Alker, director of policy at the UK Green Building Council, said: “With the UK now legally bound to deliver net zero carbon emissions across the economy by 2050, as a nation we can no longer avoid the crucial role that new homes play in helping to meet this target. This announcement sets out a new and extremely welcome level of ambition from the government, which should see a significant improvement in carbon reductions from new homes in 2020, and important clarity on further improvement in 2025.
“It is also encouraging to see a recognition from government of the importance of clarity for businesses in the construction sector. By setting out a ‘roadmap’ towards the Future Homes Standard in 2025, this should provide confidence in the direction of travel. Many in the industry are still scarred by the scrapping of the Code for Sustainable Homes and Zero Carbon Homes policy in 2015, so government must learn lessons from that, and be absolutely rock solid in its commitment to this agenda.
“There is much work still to do on the detail of these announcements, and there are further challenges ahead associated with addressing the performance gap, unregulated energy and the embodied carbon of new developments. But at long last it appears as though we are heading in the right direction.”
Source: The Construction Index
Three in five care home workers ‘concerned’ about fire safety
/in NewsCare homes, where some of the most vulnerable people in society live, are believed to be at an increased risk of fire, with three in five care home workers admitting to serious concerns.
The new research released today marks the launch of Fire Door Safety Week (23-29th September).
The study, which was conducted among 1,000 current and former care-home employees, found three quarters believe more could be done to prevent or manage a fire, with three in five workers having reported fire safety concerns.
Over half of those surveyed say that unsatisfactory action was taken as a result of reporting their concerns.
A “worrying lack of clarity” is also identified, with nearly half (47%) saying they did not understand the role a fire door plays in keeping a fire contained for a specified time, while over eight in 10 (82%) admitted to deliberately keeping a fire door open.
Almost three quarters (72%) said they had witnessed or were aware of fire doors being tampered with, including removing the door closer to make doors easier to open.
According to the report, not only does this make the door closer redundant, when combined with other adjustments it could leave the fire door not fit for purpose in the event of a fire.
Fire doors placed on the market should withstand fire for 30 minutes and have test evidence to validate this.
However, respondents said that on average it would take 25 minutes to evacuate the care home where they worked, with a quarter saying it would take longer than 30 minutes.
Today’s research marks the start of Fire Door Safety Week, which this year focusses on the role that fire doors play in protecting people while asleep and at their most vulnerable – principally in specialised housing such as care homes, children’s homes and sheltered housing as well as houses in multiple occupation and communal properties.
Numerous events and campaign activities are being held throughout to help landlords, tenants, and anyone with an interest in or responsibility for fire safety at a property.
Helen Hewitt, CEO of the British Woodworking Federation, which organises Fire Door Safety Week, said: “These highly concerning findings underline how crucial fire safety is, and the fundamental role that fire doors play – especially so in light of recent instances of damaging care home fires which have threatened the lives of residents.
“Evacuation strategies in care homes are very specialised, accounting for the fact that many residents will need assistance.
“These strategies rely on the ability of fire doors to perform their function in holding back fire and smoke to allow adequate time for rescue.”
She added: “We all need to feel protected inside buildings, and especially so when we are asleep. Care homes and other specialised housing provide a living place for some of the most vulnerable people in our communities.
“The companies and other operators that run and maintain them have a responsibility to ensure their residents’ safety – and as an industry we need to continue to provide our expert support to ensure the correct specification, installation, and ongoing maintenance of fire doors.
“We hope that through raising awareness during Fire Door Safety Week, lives will be saved through a reappraisal of fire doors and safety arrangements in multiple occupancy buildings.”
Source: 24 housing
Fire Door Safety Week
/in NewsFire Door Safety week 2019 launches next week.
Running from the 23rd-29th September, the objectives of the week are:
Fire Door Safety Week is the brainchild of the British Woodworking Federation (BWF) and the Fire Door Alliance (an evolution of the BWF CERTIFIRE Scheme) and was supported at conception by the Government’s Fire Kills campaign. All stakeholders invest in the campaign to promote and educate on the critical importance of properly specified, installed and maintained fire doors and associated products.
Fire Door Safety Week was launched in 2013 in response to a legacy of fire door neglect. It is a ‘mass market’ awareness campaign to increase public understanding of the role that fire doors play in protecting life and property.
For more information please go here
Construction wins one-year delay to reverse charge VAT
/in NewsThe government has agreed to delay the implementation of domestic reverse charge VAT for construction services by a year, until October 2020.
The move follows intense lobbying by the construction industry, which had warned that companies were not ready for what will be a significant change to the management of their business finances as the necessary information had not filtered through in time.
Last month a coalition of construction associations wrote to the chancellor of the exchequer asking for a six-month delay to the planned 1st October 2019 introduction of reverse charge VAT. They warned that customers paying VAT directly to HM Revenue & Customs instead of to the service supplier would have a disruptive impact on contractors’ cashflow, for which they needed to prepare.
It also coincided with the disruption of Brexit, and no one knowing what is going on there or what preparations might be required.
The chancellor has now given an additional 12 months for the construction industry to prepare – double what was asked for.
In a briefing note, HM Revenue & Customs said: “Industry representatives have raised concerns that some businesses in the construction sector are not ready to implement the VAT domestic reverse charge for building and construction on 1st October 2019.
“To help these businesses and give them more time to prepare, the introduction of the reverse charge has been delayed for a period of 12 months until 1st October 2020. This will also avoid the changes coinciding with Brexit.
“HMRC remains committed to the introduction of the reverse charge and has already increased compliance resource. It has put in place a robust compliance strategy for tackling fraud in the construction sector using tried and tested compliance tools.
“In the intervening year, HMRC will focus additional resource on identifying and tackling existing perpetrators of the fraud. It will also work closely with the sector to raise awareness and provide additional guidance and support to make sure all businesses will be ready for the new implementation date.
“HRMC recognises that some businesses will have already changed their invoices to meet the needs of the reverse charge and cannot easily change them back in time. Where genuine errors have occurred, HMRC will take into account the fact that the implementation date has changed.
“Some businesses may have opted for monthly VAT returns ahead of the 1 October 2019 implementation date which they can reverse by using the appropriate stagger option on the HMRC website.”
The news has received a warm welcome from industry associations.
Federation of Master Builders chief executive Brian Berry, who took a leading role in the lobbying campaign, said: “I’m pleased that the government has made this sensible and pragmatic decision to delay reverse charge VAT until a time when it will have less of a negative impact on the tens of thousands of construction companies across the UK. To plough on with the October 2019 implementation could have been disastrous given that the changes were due to be made just before the UK is expected to leave the EU, quite possibly on ‘no-deal’ terms. The situation hasn’t been helped by the poor communication and guidance produced by HMRC. Despite the best efforts of construction trade associations to communicate the changes to their members, it’s concerning that so few employers have even heard of reverse charge VAT. Indeed, according to research by the FMB published in July, more than two-thirds had not heard of the VAT changes and of those who had, around the same number hadn’t prepared.”
The Building Engineering Services Association (BESA) was another signatory to the letter sent last month to chancellor Sajid Javid seeking an extension.
BESA chief executive David Frise said: “This is a big win for our members. Thanks to the concerted advocacy efforts of the FMB, BESA, and other trade bodies, common sense has prevailed. If the government had not delayed the changes, many SMEs would have been caught off guard, facing increased burden and restricted cash flows while simultaneously bracing for the serious disruptions caused by the UK’s planned withdrawal from the European Union on 31st October.
“This gives us plenty of time to help businesses plan a smooth transition in the way VAT is charged by October 2020.”
The National Federation of Builders (NFB) was another signatory to the letter. Its chief executive, Richard Beresford, said: “Contractors and subcontractors weren’t ready for reverse charge VAT and we are delighted that the government has listened to our industry campaign to seek a delay.”
The FMB’s Brian Berry concluded: “It is reassuring that the government has listened to the construction industry, which has come together to make clear to the government that sticking to the October 2019 timetable could lead to a loss of productivity, reduced cashflow and in the worst cases, lead to a hit on jobs, tipping some companies over the edge. What’s required now is for the government and industry to work together to deliver a sector-wide communications campaign, which must include plain English guidance on the changes. We also want to work with the government to deliver workshops aimed at construction employers, held in locations across the country, to explain what’s happening and why.”
Source: Construction News
Why use SPS Envirowall’s Cavity System wall insulation?
/in Home Page news feed, NewsSPS Envirowall’s Cavity System is the latest fully tested and accredited addition to its expanding range of innovative external wall insulation systems.
Extensively used on lightweight structures, cavity systems create a drainage void between the cladding and the sheathed framed structure. SPS Envirowall Cavity Systems 1 & 2 are the next generation of this solution.
This modern method of construction has proven extremely popular over recent years and dominates the build method used for mid to high rise structures, which is an ideal scenario to specify and install the new SPSenvirowall Cavity Systems.
The SPS Envirowall Cavity Systems consist of EuroClass A1 components, which are mechanically fixed back to the inner sheathing board to create the designed cavity width, with either the insulation board fitted directly to the A1 fillets (CS1 system) or a secondary A1 sheathing board and insulation (CS2 system).
Features & Benefits
• Compliant with Approved Document B and Technical Handbook section 2
• Minimum EuroClass Reaction to Fire classification of A2 – s1, d0
• EuroClass A1 support system
• Takes cladding out of the critical path by quickly weatherproofing the building
• Low-cost cladding solution
• Fast application
• Tried and tested
• Wide range of colours and finishes including brick slips
• Easily achieves high levels of thermal performance
• Highly durable and weather resistant
• Crack resistant
Façade Finishes
•Textured: FlexiSil (Acrylic), EnviroSil (Silicone), Enviromin (Mineral)
• Brick: SpeedySlip (Flexible Slip), BrickStick (Clay Slip),
Suitable for the following construction types
• Lightweight Framed Structures (LSF)
For more information and brochure download:
https://spsenvirowall.co.uk/assets/technical-resources/SPSenvirowall-Cavity-System-1-2.pdf
Source: The Loadstar
Recession fears as EU workers leave the UK
/in NewsThere are clear signs that the construction sector is bracing itself for a downturn.
According to the Federation of Master Builders (FMB), an independent, non-profit trade association that represents 8,000 small- to medium-sized building firms, companies are already reducing their headcount of direct employees in favour of subcontractors who are easily removed if the work dries up.
The FMB’s most recent State of Trade survey showed that employment among construction SMEs had dropped for the first time in more than five years.
“Their thinking is that if the worst happens and a recession hits later this year, they need the size of their workforce to be flexible in order for their firm to survive,” said Arthur McArdle, the FMB’s national president. “However, this strategy is not without risk, as if construction bosses are employing more subbies, they might not always be certain of their quality. Rebalancing the workforce may seem like a good idea at the time, but it could lead to reputation-damaging mistakes.”
Another body, the Home Builders Federation (HBF). meanwhile. said however that delays in the planning process and a lack of available land were of more concern at the moment to its members, who account for 80% of all new homes built in England and Wales.
Buyer confidence was cited in March as a major constraint by only 7% of members of the Home Builders Federation (HBF), well down on the 48% who said it was a challenge of a similar scale at the end of last year.
Stockpiling, which has been taking place in other sectors ahead of Brexit, is meanwhile less of an indicator in the building trade. Smaller and medium-sized companies do not have the necessary storage space in the first instance. When shortages have occurred, such as problems in relation to bricks last year, they have been rectified relatively quickly.
Results from a survey of over 10,500 construction workers carried out by recruiter Randstad has revealed that one in three EU nationals have considered leaving the UK because of the Brexit referendum.
The truth is that it’s the potential drop in construction projects, subsequent funding, and availability of jobs that’s the biggest driving force influencing the 39% who are expressing concern. This is followed by uncertainty over trade deals with the EU (19%), new findings suggest.
A no-deal Brexit raises the prospect of delays and cost increases, as employers face difficulties to get vital EU workers to UK building sites, threatening timing of projects. With 7% of construction workers in the UK and over a quarter of London’s construction workforce coming from other EU countries (ONS), plus the £10bn (15%) of building materials coming from the EU, it’s clear that action needs to be taken. The good news is that there is still time to make a difference and retain highly-skilled workers.
As the country gets closer to withdrawing from the EU, it is becoming clearer that employers and employees are sceptical of what the industry will look like later this year in terms of workforce and materials supply. Of all of those surveyed, one fifth admitted that they have considered leaving the country amid Brexit uncertainties.
Source: The Guardian / Showhouse.co.uk
New Septic Tank Regulations in England & Wales deadline approaching
/in Home Page news feed, NewsAll septic tank types that discharge to surface water will require either upgrading or replacement with a sewage treatment plant.
Under the new code of practice by the Environment Agency, homeowners are responsible for the installation and required maintenance of the sewage treatment system on their property, and to limit its impact on the local environment.
Septic tanks can no longer discharge directly into a watercourse must upgrade their sewage treatment system by January 1, 2020, or sooner if the property is going up for sale before this deadline. The tank will also require replacement if the Environmental Agency (EA) finds that it is causing pollution.
In accordance with these regulations, a septic tank or wastewater treatment plant has to meet British Standards BS EN 12566, while any drainage field is required to meet BS EN 6297:2007 standards. The new rules aim to reduce the level of pollution present in national waterways by better controlling and regulating discharge requirements to a watercourse.
The goal is to significantly reduce the level of pollution currently present in national waterways through better control and regulation of discharge requirements to a watercourse. This upgrade to your sewage treatment system must be in place by January 1, 2020, or when you sell the property (if selling before this date).
If buying or selling a property before the 2020 deadline, you are legally required to inform any potential buyers in writing if the property has a septic tank as well as provide all information regarding maintenance requirements and the location of the system.
The Environmental Agency will carry out inspections to enforce the adoption of the new rules. If found to be currently polluting surface water due to discharge from a septic tank, you will be required to install a new system before the deadline.
Any system installed before 1983, prior and the establishment of current standards will most likely need replacement. An existing unit requires the following to be compliant;
For additional information about the 2020 changes to the septic tank regulations, visit tricel.co.uk/septic-tank-regulations-2020
Source: The Loadstar / Tricel.co.uk
How will the October VAT change affect the construction industry?
/in NewsConstruction workers are calling upon chancellor Sajid Javid to delay VAT changes which many say will cripple firms’ cashflows this autumn.
In June, the government published guidance about the so-called reverse charge on the way VAT is collected in the building and construction industry.
It comes into effect on 1 October and will see the customer receiving the services having to pay the VAT due to HMRC instead of paying the supplier – meaning companies will no longer receive their 20% VAT payment when they submit their bills.
HMRC said it has introduced the change to crack down on companies charging and collecting VAT payments before disappearing and owing the taxman.
But critics say the new rules will hit firms’ cashflows and push many into the red as they struggle to keep up with payments to HMRC.
Last week 15 trade bodies, including the Federation of Master Builders, the Federation of Small Businesses and the Civil Engineering Contractors Association (CECA), wrote to Javid asking him to push back the changes by at least six months.
The British Constructional Steelwork Association said firms with a turnover of £15m could be hit with a negative cashflow of £262,500 by month three of the charge.
“This could be the end for many subcontractors who are already experiencing late payment, difficulties in agreeing final payment amounts,” said the group’s director-general Sarah McCann-Bartlett.
CECA chief executive Alasdair Reisner said: “Civil engineering contractors are extremely worried about the impact of the forthcoming new rules on their immediate cashflow and the impact that this will have on business sustainability. Small contractors do not have the resources to manage the immediate impact of the legislation change.”
In its June guidance, HMRC admitted: “HMRC understands that implementing the reverse charge may cause some difficulties.”
But it told firms: “[We] will apply a light touch in dealing with any errors made in the first six months of the new legislation, as long as you are trying to comply with the new legislation and have acted in good faith.”
For information on the changes and what you need to know, please click here
Source: building.co.uk