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Submit plansHi
We have self-built our property. We have been in touch with the HMRC and explained we haven't used the VAT431NB form to claim our VAT back. They suggested we should complete a zero rated VAT certificate and this should be ok for the proof for the council instead.
We have sent all the info and invoices we paid to the builder which shows zero rated and they are not accepting this as a proof. We have provided them with all the other info ( council bill / utility bills / bank details ) I will be grateful if you could give me some further advice ? Please let me know if you require any more info.
Thanks
Harish
I’m not sure what is being asked here. Are they trying to reclaim VAT paid out on materials or trying to prove that this was a self-build to the local authority? You have a three month window to submit your VAT reclaim under VAT notice 431(NB) following completion or the issuing of a Certificate of Habitation but it sounds like the builder has dealt with most of the the VAT at his end, so there may not be much to reclaim. So why are HMRC asking the reader to send a VAT Certificate to the council?
The only thing I can think of is to support a claim for a CIL exemption, but this is not mentioned in the question! Assuming this is the case, then a letter from the mortgage provider could be used to establish that the build was under self-build arrangement, but that assumes they have a self-build mortgage (such as an Accellerator Mortgage).
The other option is to provide details of any self-build 10-year structural warranty taken out. If you can’t provide VAT 431 reclaim, evidence of a mortgage or a 10 year self-build structural warranty within 6 months of completion then full CIL will be payable.
– Mike Hardwick, Build It expert