Barn Conversion: 5% VAT Claim - Invoice Description

[shamrock]

 

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.

[newhome]

I would proceed as you suggest in

 

1 hour ago, shamrock said:

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

with each line relating to a separate invoice. 

 

Work being undertaken on a supply and fit basis by a main contractor doesn’t fit neatly into categories. The form works much better for new builds where only the VAT on supply only materials is being reclaimed. 

[Old Bat]

I am in a similar situation having just started the conversion of an agricultural barn for myself and family to live in.  Our builder is very transparent about his costs and has listed out various items on his first invoice to us in a similar format to that below.   Will this be acceptable to HMRC for reclaiming the VAT charged at 5%?  I know VAT on plant hire and scaffolding can't be reclaimed but will everything else be OK?  I would love to hear from anyone who has reclaimed the VAT on a barn conversion.  What did your main contractor's invoices look like?  Any tips would be greatly appreciated.

 

[Temp]

I believe his invoices should state his company details, VAT number and your name and the property address. Wouldn't hurt to have any planning reference numbers on there as well.

 

[Old Bat]

What I really wanted to know was how much detail HMRC will expect on the invoice.  What should a typical builder's invoice show in terms of detail?  Any examples from conversion jobs (redacted, of course) would be helpful.