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Q&As
Can you submit invoices for materials after building regulations are approved and before the VAT reclaim deadline?
Hello, I am interested to know if you can submit invoices for materials after the date that the building regulations are approved and before the deadline for the VAT reclaim.
One Answer
Your VAT reclaim covers the period of your build, i.e. from the date of your planning consent to the date of your Completion Certificate (HMRC also accept other forms of completion evidence).
The Completion Certificate is issued by your Council’s Building Control department, and a Final Certificate is issued by an approved inspector. These are issued when the building is normally considered finished according to its original plans and is your proof that building works have been inspected and are safe.
HMRC consider that once the certificate is issued, the property is therefore finished, although you may disagree and still have other works to complete, whether that’s painting or landscaping.
If you include any invoices in your claim that are dated after the Completion of Final Certificate date, they will be deducted from your claim as HMRC do not accept invoices past the evidence date.
Your Completion Certificate should be kept in a safe place as it will be required later should you wish to sell the property at a later date.
Kathy Tisdale (Build It VAT reclaims expert)