Q. My client is a VAT registered joiner on the Flat RateScheme who works on a sub-contract basis, mainly forcommercial developers, with the odd bit of newresidential work. He just heard about the further delay inthe implementation of the domestic reverse charge forconstruction services due to the coronavirus pandemic.He is really keen to hear about the new rules, whichaffect his business. Have HMRC published anyconfirmation of this delay?
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