Use the online service or VAT431NB form to reclaim VAT, if you're a DIY housebuilder building a new home or charity building.
Who can claim
You can use this service to claim back VAT if you’re a DIY housebuilder:
- building a new home
- constructing a new charity building, for a charitable or relevant residential purpose
What you need
- include the building regulation completion certificate — we accept copies
- provide evidence of planning permission — either full planning permission or outline planning permission and approval of reserved matter
- include plans of the building
For planning permission issued in 2 parts, we’ll need to see both and we’ll accept copies.
If any of the documentation is not supplied, your claim may be delayed or rejected.
Do not send original documents as we will not be able to return them to you.
Make a claim
For buildings completed:
- before 5 December 2023 — you must do this no more than 3 months after it is completed
- on or after 5 December 2023 — you must do this no more than 6 months after it is completed
You’ll need to either:
- sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
- use your email address to get a confirmation code that you can use to sign in
If you cannot use the online service, fill in.
You’ll need to give information about your invoices on the form.
Send your completed form to:
HM Revenue and Customs
HMRC offices will not accept drop-off or hand-delivered claims.