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 .