Policy paper

Revenue and Customs Brief 13 (2016): VAT, the liability treatment of a dwelling formed from more than one building

This brief explains the change in policy relating to the treatment of dwellings.

Documents

Details

This brief explains the change in policy relating to the treatment of dwellings that have been formed from either the construction of new buildings, or from the conversion of non-residential buildings into a dwelling. HMRC now accepts that single dwellings can be formed from more than one building.

Published 23 August 2016
Last updated 21 September 2016 + show all updates
  1. Text changed in the "Date of effect" section of the guide.
  2. First published.