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Subject to consultation, HMRC proposes to introduce new VAT rules for construction services, which have been published in a draft statutory instrument for consultation. It suggests, under the draft legislation, that supplies of standard or reduced-rated construction services between construction or building businesses will be subject to a domestic reverse charge. The result would mean that the customer will be liable to account for VAT due rather than the supplier. This legislation is expected from the 1st October 2019.