This Government brief explains that the introduction of the domestic reverse charge for construction services will be delayed from 1 October 2020 until 1 March 2021 due to the impact of the coronavirus on the construction sector.

https://www.gov.uk/government/publications/revenue-and-customs-brief-7-2020-domestic-reverse-charge-vat-for-construction-services-delay-in-implementation?utm_source=75b07870-680d-4d6e-8731-80576ee6a981&utm_medium=email&utm_campaign=govuk-notifications&utm_content=daily