HMRC have published a Notice which has the force of law, setting out that refund claims under the DIY builder’s scheme can be made either electronically or by post. Where the claim is to be made electronically it must be made on an online form available via HMRC’s online services.
The claim can still be made by post using either form VAT431NB or VAT431C (depending on the circumstances of the claim).
The notice also sets out (again with force of law) the evidence that needs to be kept to demonstrate that a building has been ‘empty’ for ten years. Evidence of an empty period is relevant to some DIY builder’s refund claims.
The rules in the notice came into force for claims made on or after 5 December 2023.
The rules around DIY builder’s scheme refund claims were amended recently, with changes to the VAT Regulations, SI 1995/2518, regs 4B and 201 (see SI 2023/1201) allowing for electronic refund claims, an extended time limit for filing those claims and empowering HMRC to specify in a notice the precise form the electronic claim should take. The notice has been issued under this new power.
HMRC have also issued Directions under reg 4A of the VAT Regulations which relates to the use of electronic communications more generally. The new directions allow DIY builders to make refund claims electronically, in line with the notice, and also cover the usual provisions for authentication of the identity of the person submitting the relevant information.
HMRC have published a Notice which has the force of law, setting out that refund claims under the DIY builder’s scheme can be made either electronically or by post. Where the claim is to be made electronically it must be made on an online form available via HMRC’s online services.
The claim can still be made by post using either form VAT431NB or VAT431C (depending on the circumstances of the claim).
The notice also sets out (again with force of law) the evidence that needs to be kept to demonstrate that a building has been ‘empty’ for ten years. Evidence of an empty period is relevant to some DIY builder’s refund claims.
The rules in the notice came into force for claims made on or after 5 December 2023.
The rules around DIY builder’s scheme refund claims were amended recently, with changes to the VAT Regulations, SI 1995/2518, regs 4B and 201 (see SI 2023/1201) allowing for electronic refund claims, an extended time limit for filing those claims and empowering HMRC to specify in a notice the precise form the electronic claim should take. The notice has been issued under this new power.
HMRC have also issued Directions under reg 4A of the VAT Regulations which relates to the use of electronic communications more generally. The new directions allow DIY builders to make refund claims electronically, in line with the notice, and also cover the usual provisions for authentication of the identity of the person submitting the relevant information.
