The reason given by HMRC is that representations from the Construction Industry have convinced them that it is not ready for the new rules.
Therefore, contractors and sub-contractors should continue to raise invoices and account for VAT as per their current arrangements.
Preparations to make the change will be required in 2020.
If you have already changed your invoicing or have applied for monthly VAT returns in preparation for the change, please see HMRC’s comments in the attached Brief.
Please follow this link to the relevant HMRC brief:
For further information please contact your local partner or client relationship manager.
You might be interested in...
08 Jun 2026
Kieran Oldershaw, Property Service Associate Director, talks about how he's developed in his career over the years and what advice he'd give to those who are just starting out.
Watch now
Beyond the Books Episode 6
08 Jun 2026
Discover how TC Group helped Sentinel ICCS Ltd overcome complex accounting systems, streamline audit processes, and improve financial reporting and compliance.
Learn more
Case Study: Sentinel ICCS Ltd
27 May 2026
Domicile. Residency. Double taxation. The tax impacts that you need to know about working or living abroad.
Learn more
UK tax implications of working abroad
27 May 2026
Cut through the AI hype and demo overload with our five practical tips to help SMEs adopt AI in a controlled, business-focused way.
Learn more
Top 5 tips for SMEs starting their AI journey
26 May 2026
A bite-sized guide to the residential and letting mortgage types.
Learn more
Mortgage Types Explained
22 May 2026
Jordan is joined by business owner and ex-corporate finance expert who talks about the move from corporate life into the property world and what she’s learned as a business owner.
Watch now
Beyond the Books Episode 5