Tag Archives: VAT-scaffolding

VAT Domestic Reverse Charge technical guide

By   12 December 2022

An overview of the Domestic Reverse Charge (DRC) here.

HMRC has published amended guidance on the DRC. The main change involves the supply of scaffolding on zero-rated new build housing. The guidance confirms the change to HMRC’s previous policy and that there will be transitional period up to 1 February 2023 where businesses can use either reverse charge accounting or normal VAT rules.