the Scottish Plant Owners Association has produced guidance to explain what effects "reverse vat" might have on the Plant Industry and what you need to do.  

From 1 October 2020, HMRC is introducing the Construction Services Domestic Reverse Charge known as “Reverse VAT” or “Reverse Charge VAT”.

This is a new way of collecting VAT from businesses that provide construction services within the scope of the Construction Industry Scheme (CIS), in an attempt to ensure the Government is recovering the correct amount of VAT from the construction sector.

You can Download the guidance below.

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