HMRC have published a new template for the recording of supporting information for VAT refund claims under the DIY housebuilder scheme. The template is linked through from HMRC’s existing guidance notes on the DIY builders’ refund scheme, to which the following two points have been added:
a link to the new ‘schedule of invoices template’ which should be used to record details of invoices, bills, credit notes and other documents to support the amount of the claim; and
a new section on authorising agents to complete and submit claims on behalf of clients (including submitting invoices and other supporting information).
The following guidance notes have been updated accordingly:
Clause 23(1) of Finance (No 2 Bill) 2024 will give HMRC the power to request further evidence in support of a claim as ‘reasonably required. This will apply for claims made on and after the date of Royal Assent to F(No 2)A 2024, but it is worth noting that that power has not yet come into force.
HMRC have published a new template for the recording of supporting information for VAT refund claims under the DIY housebuilder scheme. The template is linked through from HMRC’s existing guidance notes on the DIY builders’ refund scheme, to which the following two points have been added:
a link to the new ‘schedule of invoices template’ which should be used to record details of invoices, bills, credit notes and other documents to support the amount of the claim; and
a new section on authorising agents to complete and submit claims on behalf of clients (including submitting invoices and other supporting information).
The following guidance notes have been updated accordingly:
Clause 23(1) of Finance (No 2 Bill) 2024 will give HMRC the power to request further evidence in support of a claim as ‘reasonably required. This will apply for claims made on and after the date of Royal Assent to F(No 2)A 2024, but it is worth noting that that power has not yet come into force.
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