As you may be aware, from 1st October 2019 important changes are being introduced to the VAT charges on supplies within the construction industry.

The Government has added a new rule which will change the person responsible for accounting for VAT on to certain supplies of construction services. The supplies affected by the new changes are between sub-contractors and main contractors.

Currently, a sub-contractor is responsible for both the charging and accounting for VAT to HMRC on supplies to all main contractors. However due to the new rules from 1st October 2019, the main contractor will be responsible for declaring the VAT on all the supplies received from the sub-contractor.

As the new changes affect almost everyone within the construction industry, the next steps we recommend would be to review current supply chains and consider how they will be impacted by the changes so that you are not caught off guard.

Should any company need help or advice implementing a Quality Management System (QMS) please do not hesitate to get in touch, we are always happy to help.

info@clearquality.co.uk or call 01709 918501