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Posted Mon, 21 Jun 2021 21:29:53 GMT by Al123
This question is about the 3 month deadline for making the VAT refund claim. We're getting towards the end of our self build house project which is in Scotland. We'll need to occupy the house before it's completed so we'll be getting a Temporary Occupation Certificate. Then we'll be continuing with the expenditure and the works to completion to get the final Completion Certificate. We can see from the guidance notes that the Temporary Occupation Certificate can be used as evidence of completion if we want. What we'd like to know though, is whether it's allowable to use our final Completion Certificate as evidence, and that the 3 month deadline won't be triggered by the Temporary Occupation Certificate in this case. If someone could clarify this point it would be very helpful. Thank you.
Posted Wed, 23 Jun 2021 11:56:08 GMT by HMRC Admin 9

Please call our DIY and House Building team and they will be able to advise:

Building a new home and VAT

Thank you. 


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