Policy paper
Revenue and Customs brief 8 (2022): Single DIY Claim — First-tier Tribunal Andrew Ellis and Jane Bromley
This brief explains HMRC's position on making a claim under the DIY Housebuilders Scheme.
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This brief clarifies HMRC’s position on making a claim under the DIY Housebuilders Scheme, following the First Tier Tribunal’s decision in the case of Andrew Ellis and Jane Bromley.
Under the scheme housebuilders can submit a single claim within 3 months of completion. HMRC policy is that only a single claim is allowed under the scheme.
Where it is agreed that a claim has been repaid in error, HMRC will accept a subsequent claim with evidence that the claim has been made within 3 months of completion.
Published 13 May 2022