NEW VAT RULES FOR BUILDING & CONSTRUCTION SERVICES FROM 1ST MARCH

 

You may or may not be aware but from 1ST March 2021, HMRC are changing the way in which businesses
operating within the construction sector account for VAT in respect of services provided under the
Construction Industry Scheme. They are the new Reverse Charge Rules.
These changes only affect work you undertake for other contractors who are not the final end user, so
any work you do for domestic customers (or non VAT-registered contractors) will not be affected by these
changes and you will charge VAT in the normal way.
Nothing will change up to 28th February, 2021, but from 1st March, 2021, the new rules come into effect
for any business that is:
1. Registered under the Construction Industry Scheme (CIS)
2. VAT registered
The rules apply to both Sales invoices (those sent to your clients) and Purchase Invoices (those received
from your supply chain).
Sales Invoices
From 1st March, 2021, if you raise a sales invoice to another VAT and CIS registered business and the
supply is standard or reduced rated, then you will not add VAT to your invoice and you will need to state
on the invoice that ‘VAT is not being charged under the Reverse Charge rules’ and also clearly state the
amount of VAT due under the domestic reverse charge.
The only exception will be if the business to whom you are raising the invoice has confirmed to you that
they are the final user of the service, building or structure. In which case, VAT should be charged in the
normal manner.
Example: You are employed as a subcontractor to carry out some works by a main contractor valued
at £1,000.00 + VAT.
1. You will invoice for £1,000 but not add the £200 VAT to the amount due:
a. Nett Amount: £1,000.00
VAT Amount: £ 0.00
Total Due: £1,000.00
b. You will state on the invoice ‘VAT is not being charged under the Reverse Charge rules’
c. You will also state the amount of VAT due under the domestic reverse charge is
£200.00.
2. You will then be paid £1,000.00
3. The main contractor’s VAT return will show £1,000 plus £200 VAT as both an input and an
output VAT (which, in effect, cancel each other out)
4. Because you have not been paid £200 VAT, you will not owe HMRC £200 VAT

 

For clarification, if you do some work for end consumers like domestic customers, or for customers who
are not VAT registered or not CIS registered, you will bill them the VAT as you currently do. The new rules
only affect supplies you make to firms who are not the final user of the building or structure and who
are VAT registered. It is therefore sensible from now on to keep a record of your customers’ VAT
numbers and ask them whether they include the payments they make to you on a CIS return (i.e. the
work is within the CIS scheme and they are CIS registered).
Please be aware that if invoices are raised incorrectly then expect them to be returned to you so they are
resubmitted in the right format which may cause a delay in payment being made.
Purchase Invoices
If you receive an invoice under Reverse Charge rules, make sure it is correct and follows the guidelines
above. If it does not then it needs to be returned and a replacement issued.
You also have to make sure that the VAT is correctly accounted for on your VAT return.
The change is ahead – you must prepare!
If you use computerised software for your accounting you need to ensure that it has been updated and
correctly configured to comply with the Reverse Charge rules. Your sales invoices, when Reverse Charge
rules apply, should not include VAT but clearly state the amount together with the statement ‘VAT is not
being charged under the Reverse Charge rules’
You will also need to account for the VAT correctly on any purchase invoices you receive. Most software
offers a tax code option of Reverse Charge 20% or 20% RC which should then correctly account for the
input and output VAT on your VAT return.
You may also need to prepare for any cash flow implications. If you carry out a lot of subcontractor works
then you may find yourself in a position where you are paying out VAT on the materials you are
purchasing but not charging your clients and having to wait until you do your VAT return to claim the VAT
back. We strongly suggest that you speak to your accountant about this as there may be alternative
options such as making monthly VAT returns.

Steve Waller

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Kent and Medway Healthy Business Awards

Kent and Medway Healthy Business Awards

Hi Everyone

It’s been a while since my last blog. I hope everyone had a good Christmas and new year even though we were mainly stuck indoors due to lockdown. Now we have all settled back into work it feels like a fresh start.

Waller Associates has signed up for the Kent and Medway Healthy Business Awards. The Healthy Workplace programme helps businesses of all sizes become healthier places to work. The programme is funded by Kent County Council and Medway Council and is managed and delivered across all of Kent. The programme promotes a positive lifestyle in the workplace including healthy life style, diet and good mental health.

The Company Awards

There are four award levels Bronze, Silver, Gold and Platinum. For more details please click on the following link to the Medway Council website https://www.medway.gov.uk/healthyworkplace

I think that this is an excellent idea especially now that Christmas has been and gone, and boy did I have a good Christmas!

I understand the benefits of leading a healthy lifestyle and I’ve always loved playing sport. Additionally, I have been paying more attention to my diet. Since the start of the year I have been watching what food I eat and have been eating a lot less than I was last year. I have also been out running every other day to keep fit which is tough because of the dark, wet evenings. I’m definitely not enjoying cold wet hands and the red nose but I know it’s good for me and it’s keeping me in shape. I can’t wait for the lighter evenings to return! Hopefully, I am doing my bit to help us push towards the Kent and Medway Health business gold or platinum award!

Healthy Eating

Eating healthily is equally important as exercise. Cutting out snacks and fatty foods from your diet will help you to achieve and maintain a healthy lifestyle

It is very easy to get trapped indoors and eating chocolate, sweets and sugary snacks whilst watching Netflix especially in these strange times. I can speak from experience let me tell you. If you can motivate yourself to go for a walk, run, cycle or do any form of exercise – DO IT! You will feel so much better in yourself.

I hope everyone stays safe, eats healthier and gets exercising!

Cheers, Rees

 

Waller Building and Glazing

In the last 25 years, Waller Building has worked on many commercial projects. Our reputation is growing fast. The services provided range from refurbishment through to extensions and complete new builds. Additionally our glazing department repairs windows and glass. We also install uPVC and aluminium windows and doors. One of the major areas that we are continuing grow is window replacement in schools. Waller Associates is Fensa, Chas, Constructionline and safecontractor approved. We are also a Kent County Council approved contractor. We would also be happy to give you a price for any refurbishment works.

Contact Waller Building and Glazing

Based in Sittingbourne, Kent, we carry out works throughout the south east of England. If you would like a quotation on any size of glazing projects, please contact us. Call 01795 424435 or email mark@wallerservices.com

Twitter and Facebook

To see what we are up to now, why not take a look at our Twitter page https://twitter.com/i/notifications

Also checkout our Facebook page

 

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College Window Replacement Project

College Window Replacement Project

Waller Glazing Services have been awarded this college window replacement project at Broadstairs College.

The current wooden windows in the college’s Inspire Building are being upgraded to aluminium double glazed windows. The project is to replace the windows in the rear elevation of the building. The new aluminium windows will improve security and thermal efficiency. Additionally, the new windows will improve the building’s cosmetic look. The improved thermal efficiency will lower heating costs for the college in the future. We are upgrading the windows on each of the building’s five floors.

The Inspire Building

The Inspire building houses essential course subjects including catertering, beauty and hairdressing. During the summer the building is effected by direct sunlight which can make the rooms feel extremley hot. To combat this the glass has an silver solar film which will make the room feel cooler in the summer and help retain heat in the winter.

Project Start

The 12 week project is due to start on 18th January with the entire rear elevation being scoffolded. The removal and installation of the windows can begin once the scaffolding has been erected.

For more information on the building and glazing projects carried out by Waller Associates please click on the following link to our website https://www.wallerservices.com/

Commercial Building

Commercial building is a growth area for Waller Building. We work in the education and healthcare sectors. The retail sector is also an area of growth. This is due to many warehouse developments in the south east. We install toilet and kitchen areas.

Commercial Glazing

We also install commercial window and doors. For examples of our services, take a look at our commercial glazing case studies.

Waller Building

In the last 25 years, Waller Building has worked on many commercial projects. Our reputation is growing fast. The services provided range from refurbishment through to extensions and complete new builds. Additionally our glazing department repairs windows and glass. We also install uPVC and aluminium windows and doors. One of the major areas that we are continuing grow is window replacement in schools. Waller Associates is Fensa, Chas, Constructionline and safecontractor approved. We would also be happy to give you a price for any refurbishment works.

Contact Waller Building

Based in Sittingbourne, Kent, we carry out works throughout the south east of England. If you would like a quotation on any size of glazing projects, please contact us. Call 01795 424435 or email mark@wallerservices.com

Twitter

To see what we are up to now, why not take a look at our Twitter page https://twitter.com/i/notifications

 

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Symptom Free Covid Tests

Symptom Free Covid Tests

– It is recommended that, if you are working during the current lockdown and meeting people, you should have a symptom free covid test. Even though you aren’t displaying symptoms you could still be infectious and spreading this disease.
It is very simple to book a test and only takes 10 minutes for the test to be carried out.
Click on the following Kent County Council link to book your test
We are asking all of our staff to take regular tests to help keep everyone safe and protect the NHS

Waller Building and Glazing

In the last 25 years, Waller Building has worked on many commercial projects. Our reputation is growing fast. The services provided range from refurbishment through to extensions and complete new builds. Additionally our glazing department repairs windows and glass. We also install uPVC and aluminium windows and doors. One of the major areas that we are continuing grow is window replacement in schools. Waller Associates is Fensa, Chas, Constructionline and safecontractor approved. We are also a Kent County Council approved contractor. We would also be happy to give you a price for any refurbishment works.

Contact Waller Building and Glazing

Based in Sittingbourne, Kent, we carry out works throughout the south east of England. If you would like a quotation on any size of glazing projects, please contact us. Call 01795 424435 or email mark@wallerservices.com

Twitter and Facebook

To see what we are up to now, why not take a look at our Twitter page https://twitter.com/i/notifications

Also checkout our Facebook page

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Waller Services Open

– The government has placed England into a national lockdown until at least mid-February.

Waller Services is open for business!

Unlike the first lockdown, the government has informed the construction industry that business is to continue throughout the lockdown at all levels with the aim of keeping the country moving and aiding the economy.

Waller Building and Glazing Services will continue to provide the 1st class service that our clients have come to expect. Waller Services is adhering to all government guidelines and ensuring that we continue to adapt to any changes in the future. Covid 19 procedures have been put into place in order to keep our staff and clients safe.

If you have any building or glazing projects that you would like to discuss with us, please contact us in the normal ways;

Telephone 01795 424435

Email sales@wallerservices.com

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Covid 19 – Tier 4 Latest.

The government has placed most areas of England into tier 4 coronavirus restrictions.

We are open for business!

Unlike the first lockdown, the government has informed the construction industry that business is to continue throughout the lockdown at all levels with the aim of keeping the country moving and aiding the economy.

Waller Building and Glazing Services will continue to provide the 1st class service that our clients have come to expect. Waller Services is adhering to all government guidelines and ensuring that we continue to adapt to any changes in the future. Covid 19 procedures have been put into place in order to keep our staff and clients safe.

If you have any building or glazing projects that you would like to discuss with us, please contact us in the normal ways;

Telephone 01795 424435

Email sales@wallerservices.com

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Waller Services Christmas Opening Times

Waller Services Christmas Opening Times

Waller Building and Glazing Christmas Opening Times
Mon Dec 21st 8:30am – 5:00PM
Tues Dec 22nd 8:30am – 5:00PM
Weds 23rd Dec – Sun 3rd Jan CLOSED
Mon 4th Jan 8:30 – 5:00PM
We would like to wish everyone a safe, merry Christmas and a happy New Year!!

Waller Building and Glazing

In the last 25 years, Waller Building has worked on many commercial projects. Our reputation is growing fast. The services provided range from refurbishment through to extensions and complete new builds. Additionally our glazing department repairs windows and glass. We also install uPVC and aluminium windows and doors. One of the major areas that we are continuing grow is window replacement in schools. Waller Associates is Fensa, Chas, Constructionline and safecontractor approved. We are also a Kent County Council approved contractor. We would also be happy to give you a price for any refurbishment works.

Contact Waller Building and Glazing

Based in Sittingbourne, Kent, we carry out works throughout the south east of England. If you would like a quotation on any size of glazing projects, please contact us. Call 01795 424435 or email mark@wallerservices.com

Twitter and Facebook

To see what we are up to now, why not take a look at our Twitter page https://twitter.com/i/notifications

Also checkout our Facebook page

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Waller Christmas

Waller Christmas

This is my second Christmas at Waller World and all the decorations are up! Both the carpark and the yard are alight with multi-coloured, twinkling Christmas illuminations. It’s like Blackpool here but without the sea, I can tell you. In addition, we have sprinkled the Christmas spirit throughout our offices and it feels like Santa’s grotto. Everywhere looks Christmassy which gives me a warm glow inside, I love Christmas you see!

A Covid Effected Christmas

With the last two Christmas dos being so amazing, everyone could not wait to see if this year’s do was going to be as impressive. Unfortunately, like everywhere else, the company has decided not to have a works do this year which has deeply disappointed everyone but we have all agreed that everyone’s health is more important that an evening out.

Charity

We normally have the traditional secret Santa ceremony where we all have £10 to spend on another staff member picked out of the Santa hat randomly. This is usually great fun and some of the presents people give each other range from funny to obsurd. However this year we are all donating our ten pounds to charity instead. Our glazing manager had the idea of donating the money to a good cause after such a bad year for everyone. We are going to donate the collection to Optivo housing association. They are one of our clients that we carry out building and glazing works for. The money raised will give some of their residents a little more Christmas cheer during difficult times.

In addition our managing director has pledged to match whatever money is raised and has also teamed up with local company The COOK Kitchen to provide the meals.

I hope that everyone has a safe and great Christmas this year and look forward to a new year. Hopefully 2021 will be a much better year than 2020.

MERRY CHRISTMAS FROM ALL OF THE STAFF AT WALLER SERVICES

For more information on the works Waller Building and Glazing carry out please click here https://www.wallerservices.com/

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Housing Association Project Management

Housing Association Project Management

Here at Waller Associates, Sam and I are currently running a contract with housing association Optivo. Housing association project management is a new area for me. The contract is to carry out minor works and maintenance in hundreds of properties across Swale and Medway. Both of us have quickly learned how to manage and run this contract. It is very important to ensure that the works proceed smoothly for our client. To aid us, we have created a spreadsheet which keeps track of the jobs we need to book in and complete. This is essential as we receive many phone calls and emails on a daily basis from the housing association and their residents.

Sam’s Role

Sam and I work as team and have taken on different roles to fulfil the aspects required for the works to run successfully. Sam runs the office based administration side of things, contacting the residents and booking in appointments for our contractors to carry out the works. He also deals with the emails that go back and forth from the client and ourselves. All orders from Optivo go directly to Sam and he then organises our files and updates the spreadsheet accordingly.

My Role

My role is in the field and I am out and about making sure that the works are running smoothly and on time. The main objectives are to make sure materials are ordered on time and that we have the right amount of labour to carry out the works. Both aspects need to be organised on time to allow the works to go ahead on a tight schedule. I attend site meetings, deliver materials and meet our guys to run through the jobs to help make things run smoothly. Additionally, I print out, organise and put together worker packs so that we can get signatures and feedback from the residents. Feedback is very important for us and indiactes how the works are proceeding and the level of service we are providing. We make a list of all feedback whether it is good or bad and react appropriately.

Testing Times – Covid-19

I really like dealing with the residents and meet a range of different and interesting people. It has obviously been a testing time in 2020 with two lockdowns. Our main concern is to keep our clients and staff safe during this worldwide pandemic whilst providing a professional service. Before carrying out the works, we check with residents that nobody in the household has any coronavirus symptoms. If they are showing any of the symptoms we have to cancel the appointment and rearrange it for a later date. The Swale area has recently had the highest infection rate in England and we have had to cancel some appointments due to residents having to self-isolate. When we are working at someone’s home we have instructed the residents not to go near our guys and visa versa.

This has been difficult because some of the residents do like to look after our workforce with cups of tea and cake. However the social distancing has worked as none of our workforce has displayed any symptoms to date. Despite the current situation we have managed to keep on top of things and keep to the tight schedule.

Overall Sam and I get along really well and we work together superbly which is essential to keep the contract running efficiently. #dreamteam

 

For more information on the works Waller Building and Glazing carry out please click here https://www.wallerservices.com/

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Covid 19 Lockdown

The government has announced that from 5th November – 2nd December, England will be in a second Covid 19 lockdown.

We are open for business!

Unlike the first lockdown, the government has informed the construction industry that business is to continue throughout the lockdown at all levels with the aim of keeping the country moving and aiding the economy.

Waller Building and Glazing Services will continue to provide the 1st class service that our clients have come to expect. Waller Services is adhering to all government guidelines and ensuring that we continue to adapt to any changes in the future. Covid 19 procedures have been put into place in order to keep our staff and clients safe.

If you have any building or glazing projects that you would like to discuss with us, please contact us in the normal ways;

Telephone 01795 424435

Email sales@wallerservices.com

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