Policy paper

Directions under regulation 4A of the Value Added Tax Regulations 1995 (SI 1995/2518)

Directions for individuals using HMRC online services to claim a VAT refund for DIY housebuilding.

• From: HM Revenue & Customs
• Published: 1 December 2023

Documents

VAT DIY housebuilding claim online services direction

ODT, 7.3 KB

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Details

These directions apply to claims made under regulation 201 of the Value Added Tax Regulations 1995 (claim for refund of VAT under section 35 of, or paragraph 18A of Schedule 9ZA to, the Value Added Tax Act 1994) using HMRC online services.

You can also check the notice made under regulation 201 of the Value Added Tax Regulations 1995 and The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023.

Published 1 December 2023