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Posted Wed, 11 Dec 2024 13:06:37 GMT by Kevin Derbyshire
Please can you confirm that my understanding is correct regarding a property which does not require planning permission: when a residential house has been unoccupied for over 10 years (evidenced by a letter from the unoccupied housing officer) and that no planning permission is being applied for (it's solely a refurbishment of the house, no extensions etc) evidence of completion is an accepted alternative to a planning reference/document? Completion evidence being a building control completion certificate etc. The reason I ask is because the refund form mandates planning permission evidence be provided but the house I am renovating does not need planning for being extended or converted etc. I spoke to an advisor on your helpline who agreed my understanding is correct but I have no written record of this so I would like it confirmed here please,
Posted Fri, 13 Dec 2024 10:09:23 GMT by HMRC Admin 21 Response
Hi,
Yes you are correct.
If it is a refurbishment with no external works it does not need planning permission. It would need 10 year evidence and some form of completion evidence. There would be no Completion Certificate, so any of the alternatives are acceptable.
Thank you.

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