HMRC has updated its guidance for DIY Housebuilders.
The scheme enables people who build, or convert properties into dwellings for their own use to recover VAT incurred on the project.
More on the Scheme here.
Information about filling in a schedule of invoices before starting a self-build project has been added. This follows other changes to, and cases on, the Scheme which are set out below:
- Changes to the DIY Housebuilders’ Scheme
- DIY Housebuilders’ Scheme – deadline for claims extended
- The Spani case
- The Dunne case
- The Ellis case
The following article provides help with Scheme claimants: