Housebuilder DIY claims clarified

HMRC has clarified its position on making a claim under the VAT DIY housebuilders scheme, in light of the First-tier Tribunal’s decision in Ellis and Bromley (TC8277). 

Under the scheme, housebuilders can submit a single claim and this has not changed. However, where it is agreed that a claim has been repaid in error, HMRC will accept a subsequent claim with evidence that the claim has been made within three months of completion.

HMRC already allows, case by case, supplementary claims for invoices and works carried out before the claim was submitted which may have been left out in error or due to invoices issued late.