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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 10: have the correct supporting documents been furnished?

A checklist of required documents is provided in the claim forms at:

  • VAT431NB: Item 23 of Section F
  • VAT431C: Item 25 of Section G.