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Posted Tue, 24 Sep 2024 22:01:06 GMT by Barry-John Kelly
I bought house as my principle private residence in 2008. I had a new ensuite (improvement / enhancemement) installed for an estimated cost of £2,000 in 2009 BUT I do not have any receipt or record of payment. Can I still claim an amount as enhancement without back-up documentation? - I cant actually remember exact cost other than it was more than £1,000 but less than £4,000.
Posted Thu, 03 Oct 2024 07:14:57 GMT by HMRC Admin 25
Hi Barry-John,
CA94700 adsvises:
"If the creator of the allowance statement is unable to evidence the expenditure on which the SBA claim is based, their qualifying expenditure is taken to be nil".
CA94700 - Structures and buildings allowance (SBA): evidence requirement: evidence of expenditure
Thank you. 
 

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