The UK 's HM Revenue and Customs is targeting the construction industry as it seeks to take on VAT fraud over labour provision in the sector , which poses a significant risk to public health . Policy options include a VAT reverse payment and adjustments to the qualifying criteria for gross payment status within the Construction payment Scheme .
The UK's HM Revenue and Customs is scrutinising the construction industry as it looks to take on VAT fraud over labour provision in the sector, which poses a significant risk to public revenues. Policy options include a VAT reverse charge and changes to the qualifying criteria for gross payment status within the Construction Industry Scheme.