VAT Deferral New Payment Scheme The VAT Deferral New Payment Scheme is open to businesses that deferred VAT due from 20 March to 30 June 2020 (under the VAT Payment Deferral Scheme) and still have payments to make. You can: pay the deferred VAT in full, on or before...
VAT Domestic Reverse Charge for Construction Industry On 1 March 2021 HMRC introduced a VAT Domestic Reverse Charge Scheme. The rules and requirements for reporting, paying and reclaiming VAT under this scheme are not straightforward however we have attempted...