I just spoke the HMRC yesterday. I was told that your forms can go in 3 months after your entire development (as detailed in PP) is competed, not simply when you occupy the house. As in our case my garage, garden etc etc won’t be built within 3 months of occupancy of the house as I’m doing that work myself in slow time. He said just submit a covering letter explaining why submitting the forms so long after occupancy. Helpful as I thought I’d have to buy all the materials within 3 months of occupancy and have them sitting in the site for ages.
