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VAT Reverse Charge for Construction Services

New Half-day course  |  3 CPD hours

£ 269 +VAT per person

£269 +VAT
per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

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Home > Courses > VAT Reverse Charge for Construction Services

VAT Reverse Charge for Construction Services

Half-day course

Course prices:

Classroom: £269 +VAT per person

Course overview

From 1st October 2020 there will be an overhaul of the VAT rules which apply to the construction sector, with the introduction of a new domestic reverse charge. The changes will mean that for certain supplies of construction services, the recipient rather than the supplier will account for the VAT. This represents a significant procedural change and it is crucial that organisations understand exactly how the reverse charge works and appreciate the added costs and resources required to apply it.

This comprehensive half-day course clearly explains how the reverse charge mechanism works and when it should be applied to construction services. It will demonstrate how the administration of the reverse charge works and how this in turn affects the VAT return. Attending the course will ensure you and your organisation are able to clearly understand and apply the new reverse charge for construction services.

The course has been designed and developed by an expert in this often confusing area of VAT - attending it will provide you with a clear picture of the changes and help you ensure that you can continue operating without making administrative errors.

What will you learn?

  • What is the purpose of the new reverse charge?
  • What is the reverse charge procedure and how does it work?
  • Which building and construction services are affected?
  • Which supplies are specifically excluded?
  • What changes do you need to make to your systems to prepare for the changes?
  • How are services with reverse charge and non-reverse charge elements treated?
  • What checks on customers should be carried out by a supplier?
  • What are the responsibilities of the service provider and the beneficiary when accounting for the VAT?
  • How does the reverse charge affect the VAT return?
  • Where the reverse charge applies, how does this affect the invoice?
  • What happens if you issue multiple invoices for a single purchase order?
  • What happens when a credit or debit note is issued?
  • How should businesses that rely on the Payment on Account scheme apply the reverse charge?
  • How should the reverse charge be applied when using other non-standard accounting schemes?

Extra benefits

  • course pack containing the information presented on the day
  • certificate of attendance

Course presenters

  • Eric Miller

    Eric is an independent Chartered Tax Adviser (CTA/AIIT qualified) specialising in indirect tax and with over 25 years’ experience of VAT, Customs, Excise and other indirect tax. He worked in several senior roles at HMRC before joining Ernst & Young as an Indirect Tax Manager. He later became the Director of VAT and Indirect Taxes at Campbell Dallas.

    Eric now works as an independent consultant helping businesses of all sizes deal with VAT and other indirect tax matters. Drawing on his considerable experience working in practice and at HMRC, he is able to deal with the most complicated issues and provide sound advice.

Course dates