The Construction Industry Scheme (CIS) VAT reverse charge applies to construction services from 1 October 2020.

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Anyone able to confirm that CIOT has asked for a delay to the October 1 date?

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Yes. Its probably unlikely that it will be delayed however we are reporting on this next week when we have done a little more research.

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In the above example it states that " The Developer will sell the finished commercial building to Enduser, its client". Therefore, "Developer" (being the property developer) is the end user and therefore John the roofer should not reverse charge....

In the above example it states that " The Developer will sell the finished commercial building to Enduser, its client". Therefore, "Developer" (being the property developer) is the end user and therefore John the roofer should not reverse charge. Developer is not supplying services which fall within the CIS provisions.

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Thank you for point that out, I had missed out the second character in the example 'Contractor'. I have also added a couple more bullet points for clarification.

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