Reverse charge VAT is delayed until March 2021
HMRC has announced that it
has delayed the introduction of
the domestic reverse VAT charge
for construction services for fi ve
months, due to the impact of
the coronavirus pandemic on the
The new way of accounting
and paying for VAT had been due
to come into force on 1 October,
2020, however, it will now be
(output VAT) in their VAT return.
delayed until 1 March, 2021.
The change is designed to
It was originally meant to be
remove the scope for fraudsters
implemented on 1 October, 2019,
to steal the VAT due to HMRC,
however the introduction was
and follows similar measures
delayed by 12 months after the
introduced in other industries
industry and specialists criticised
Subcontractors will no longer get
the lack of guidance from HMRC.
VAT payments from customers
The reverse charge moves the
for services where the reverse
responsibility for reporting a VAT
charge applies, and will no longer
transaction from the seller to the
be responsible for paying it to the
buyer of goods or services. The
HMRC in a VAT return.
buyer of the goods or services
Announcing the additional
reports both their purchase (input
delay, HMRC has also made it
VAT) and the supplier’s sale
a requirement for businesses to
inform their subcontractors in
writing that they are end-users
or intermediary suppliers to be
excluded from the reverse charge.
In response to the news, James
Talman, chief executive of the
NFRC, said: "I am delighted that
the government has heeded
the industry's call to delay this
disruptive policy. Those extra
few months will be a lifeline for
many construction fi rms. This
change would have dried up cash
fl ow in the supply chain just as
fi rms started to recover from the
impact of COVID-19."
He added: "However, there is
no guarantee that the industry
will be ready for the changes
next March, and we would like
to have seen a longer delay, or
even scrapping the idea entirely.
The government should keep this
policy under review and consider
extending this delay if needed."
AWARD CREATED TO
HONOUR LONG SERVING
Russell Roof Tiles has
created an award to
honour the passing
of one of its longest
John “Johnny” Jamieson
Johnny was based at the company’s
Halleaths site in Lochmaben, Scotland. He
was a much loved and cared for employee
and colleague throughout his 40 plus years
at the roof tile manufacturer.
As a tribute to Johnny and his golfi ng
passion, Russell Roof Tiles has created the
“Johnny Jamieson Cup”, to be awarded on
the manufacturer’s Annual Golf Day, to a
player that refl ects just some of Johnny’s
Johnny joined the roof tile manufacturer
in 1974 aged 21, where he went on to build a
successful career and retired after a fruitful
44 years at the company.
Andrew Hayward, managing director
at Russell Roof Tiles, said: “I personally
still remember Johnny’s warm welcome to
myself on my fi rst day nearly 30 years ago,
that indeed assisted myself in settling in. He
was generous with his time and thoughts
to so many and made a terrifi c lasting
impression to all he encountered.
“I have no doubt Johnny was as
popular in the community as he was here
at Russell Roof Tiles, for he possessed a rare
commodity in many of natural humility and
a general kindness to all he encountered.
Having been a pivotal member of the team
for over 40 years, we are proud to introduce
the Johnny Jamieson Cup in his honour.”
SIMON DIXON UP FOR ROLE
Simon Dixon, training
and technical manager
at the NFRC, has been
shortlisted for the UK
(UKCW) Role Model awards.
Simon has worked in the roofi ng industry
for almost 40 years, having started his
career as an apprentice slater.
Bob Richardson, head of technical at
the NFRC, said: “I am delighted that Simon
has been shortlisted for this award, in
recognition of everything he has done to
promote roofi ng to the next generation.
“Simon has advocated for the industry in
schools and colleges. From his involvement
with the T-level Panel, creating technical
qualifi cations for construction, to his expert
judging at Skills Build, Simon has been at
the forefront of promoting our sector.”
Plans for a post-COVID-19 revival
of the UK construction sector
have been published by the
Construction Leadership Council’s
COVID-19 Task Force.
In the 'Roadmap to Recovery'
plan, the Task Force has laid
out proposals to secure the
future of construction businesses,
while setting the industry on a
sustainable recovery path.
The proposals, which have
been developed and agreed
include recommendations to:
• Get industry back to work
wherever it is safe to do so
• Maximise employment and
retain key skills
• Ensure a pipeline of future
workload for all of the sector
• Boost productivity to secure
• Transform the industry
through technology and
With the UK government
encouraging businesses to return
to work wherever possible,
the Task Force examined the
challenges that would arise as
the industry entered the recovery
phase of the crisis. The report
looks at the short, medium and
long-term actions that will be
required to overcome these
problems, while grasping the
opportunities to build a better
industry in the future.
Register for Westwood's webinar
In partnership with RCI, Westwood Liquid Technologies, a global
provider of PMMA rapid curing liquid waterproofi ng products, has
put together a webinar entitled: 'Versatile Cold Applied Liquid
Waterproofi ng Systems'.
Hosted by Paul Gibson, national sales manager at WestWood
Liquid Technologies, the webinar, discusses the following issues:
1) The features and benefi ts of PMMA waterproofi ng products
2) Best practise
3) Areas of application
4) Problem solving.
WestWood’s products are ideal for the UK climate, as they are
showerproof within 15 minutes, and retain their rapid curing properties
even in colder weather.
You can register for the webinar at: https://bit.ly/3cDuJw9.
New dates, celebration awaits!
In light of the growing public
health concerns around COVID-
19, here at RCI, we regret to
announce that the Façade
Awards UK and the Pitched
Roofi ng Awards have been
postponed until next year.
Speaking about the
announcements, RCI's editor,
Nichola Farrugia, said: "This was
an incredibly di cult decision
to make, but we believe it is the
responsible thing to do, given
the mounting concern over the
spread of the coronavirus in the
UK. Your health and safety, and
that of our own teams, is our
number one priority.
"However, even in these
trying times, it’s important that
achievement is acknowledged,
and excellence is celebrated, and
that's why we ask you to put two
new dates in your 2021 diary!"
The Façade Awards UK
will now be taking place on 11
February, 2021 at The Park Royal
hotel in Warrington, while the
Pitched Roofi ng Awards will be
taking place on 26 February,
2021, at the Midland Hotel in
Both awards will provide a
fantastic networking opportunity
to meet new clients and rea rm
relationships with existing ones.
With entries now open for the
Pitched Roofi ng Awards, turn to
page 70 in this issue to fi nd out
why you should enter the awards.
For more information
about the awards, visit www.
facadeawardsuk.com and www.
06 www.rcimag.co.uk June 2020