HMRC have made SI 2023/1201, The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023.
“The purpose of this measure is to allow individuals building their own home or converting a non-residential building to their own home to submit their Do-it-yourself (DIY) housebuilders Value Added Tax (VAT) refund claims digitally. It extends the time limit for submitting DIY housebuilders claims from 3 months to 6 months after completion of the build. It also permits the Commissioners to ask for evidence about derelict buildings and to specify in a public notice the evidence that is required.”
https://www.legislation.gov.uk/uksi/2023/1201/contents/made
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
