I would appreciate advice from anyone that's been through this process or understands it thoroughly.
I have converted an agricultural barn into a dwelling as my home. The main contractor has charged 5% VAT on all of their work and I understand this can be reclaimed via the VAT431C form for the items that are allowable. However, the invoices from the main contractor tend to specify tasks / activities undertaken within the month as opposed to items listed by HMRC as being allowable.
For instance, I have invoices to supply / fit / carry out: excavation, rendering, skirting boards, architraves, stairs, etc. These items are neither listed as allowable or disallowable according to HMRC.
Additionally, some of these tasks were charged over a number of months such as: month 1 - 20% render, month 2- 30% render, month 3 - 50% render.
What should I populate in the "Description of invoice item" column on the VAT form? Do I just state on the form the description provided by the main contractor such as 20% render, supply and fit stairs, 50% fit and supply skirting for invoice 1 (as an example) or do I have to categorise the invoices as per the HMRC allowable list and work out the exact materials used and quantity of labour?
Any guidance or examples of how the form should be populated when using a main contractor on a supply and fit basis would be appreciated.