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A client has paid VAT input tax on the expenses relating to the construction of a property. She has claimed a repayment under the DIY housebuilders’ scheme, but HMRC have refused relief on the basis that she only has electronic versions of the receipts
Our client built her own home and wishes to reclaim the VAT incurred using the DIY housebuilders’ scheme. Because our client also runs a property development company she as a matter of course scans in all of her invoices so that she does not need to keep boxes and boxes of original documents.
As a result when she printed off the invoices relating to the building of her own home and submitted them to HMRC they rejected the claim as they will only accept original invoices. Our client quite reasonably did not expect – given that their guidance in other areas states that electronic storage of records is acceptable – HMRC to demand original receipts only.
So far HMRC have not given a proper reason why they will not accept copies and dogmatically continue to quote their guidance notes. This is despite our...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
