FLAT RATE SCHEME INTERACTION WITH THE DOMESTIC REVERSE CHARGE FOR CONSTRUCTION
My client is a builder who works mainly as a sub-contractor for other VAT and CIS registered building firms. They are registered for VAT on the flat rate scheme as they are predominantly labour-only. Due to the introduction of the domestic reverse charge for construction on 1 March 2021, I am concerned that my client should have left the flat rate scheme from that date?
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