VOA vs Completion cert

[Wagas]

I've seen other threads on this but just wanted a definitive answer. I was waiting to submit my vat reclaim until the building control sign off, this will likely be within the next two weeks. However, I have a VOA letter with 'effective date of alteration: 24th Jan 23'. Therfore, can I wait until my completion cert before submitting the vat claim or must I do it before 3 months is up from VOA letter? I'd need to post it off next week if this is the case and would miss out on about £1k of vat on stuff I was planning on buying, but it's better than potentially being messed around by HMRC over £40k of vat. 

 

Many thanks

[Temp]

Have you moved I yet? The forms ask for the move in date. Started paying Council tax?

 

HMRC really don't seem to understand self builders. They like to think people finish their house, get Building Control Completion, then move in. Any other sequence seems to be a grey area. 

 

So if you haven't moved in yet its should be safe to assume you have three months after BC completion.

 

If you have moved in there is a risk they may decide your move in date was the effective completion date. So three months from then. 

 

Anything else you might need to justify.

Edited April 14, 2023 by Temp

[jack]

56 minutes ago, Wagas said:

I've seen other threads on this but just wanted a definitive answer.

 

There really isn't a definitive answer unfortunately. HMRC is completely inconsistent: they treat similar situations differently, they tell you one thing on the form but do something else when they look at the facts. It's just a complete mess.

 

Be aware that HMRC will potentially use anything you tell them (e.g., moving in date on the form) along with any available public information (VOA register, even Google streetview in one case!) to show that the house was complete according to some arbitrary standard more than three months before you put in your claim.

 

Personally, given what's at risk I'd be conservative and go with the VOA date. Can you buy the materials in advance so you can reclaim? Even if you put it on a credit card, the additional VAT will more than pay for a bit of interest if needed.

[Wagas]

Yes, I have moved in and have paid council tax. I'll just send it off next week, I can't face a fight as I need the cash. And yes, I will be buying a bunch of materials next week to max out the claim, but I know certain things will be missed. Thanks both

[Wagas]

In section 17 do you tick yes and write 'garage' if you've got a garage? The notes indicate that you do, but then garage also has its own section 19.