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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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Certificates for qualifying buildings: where an incorrect certificate is provided

A certificate in the prescribed form carries the force of law. A person who gives a supplier an incorrect certificate is liable to a penalty under Value Added Tax Act 1994, section 62(1), subject to reasonable excuse considerations. Further information is available in the VAT Assessment and Error Correction Manual (previously titled ‘V1-35 Assessments and Error correction’).