VAT Domestic Reverse Charge for Construction Services – Delay in Implementation Posted at: September 10, 2019 Posted in: News HMRC announced last Friday that they are to delay the implementation of the domestic reverse charge rules, which were to come into force from 1 October 2019. The delay puts back implementation to 1 October 2020 and is expected to be welcome news for smaller businesses, allowing them more time to prepare for the changes. HMRC’s delay notice can be found here.