Proof of previous HMO status for 5% vat on HMO to single dwelling conversion.

If you are converting a previous HMO to a single dwelling (section 7.3 of the below guidance) and wish to benefit from 5% VAT you need to evidence the previous HMO status to suppliers. What proof would HMRC consider reasonable? A letter from the council's HMO register team is not possible as it was below the number of occupiers that made registration madatory. Guidance: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708#section7

 

Hi. Unfortunately HMRC doesn't specify evidence that would need to be kept in your records. However as long as this evidence is from a reliable source then it will be acceptable . Thank you .

Hi, We are in exactly the same situation moving from an unregistered HMO to a single dwelling. It would be really helpful to confirm what counts as a reliable source here, if it works we can: -Get a note from the chartered surveyor that helped with the purchase confirming it is set up as an HMO and gather photographic evidence of this - Provide the new planning application which is set up as a single residential dwelling to show the end state of the building work Thanks

Hi Oliver Temple,
HMRC doesn't produce an exaustive list of acceptable evidence.
We would only state that the evidence is reliable and genuine.
Ultimately the builder needs to be satisfied that the work they are doing qualifies for the reduced rated VAT in order to justify this to HMRC if they are challenged.
7. Reduced rating the conversion of premises to a different residential use
Thank you.