Missed the vat deadline

[Shell820810]

Folks

 

Haven't been on in a while but I just realised we missed our 3 month vat reclaim deadline.  I thought it was 6 months from the building cert.

 

I rang this evening to enquire where the claim was at, as I pretended I hadn't got an acknowledgement or payment and I had sent it in November.  They had very little details but basically said it was crazy, 6 week turnaround and no acknowledgements.  I have another number to call next week, where I shall perhaps offer to resend the photocopies I made.

 

Is this the best option?  I have seen others declined for missing the deadline.

 

ETA - I am about 6 weeks past the deadline

 

Or is it best to be honest?

 

Just checked and seen the following on HMRC website:

The claimant must explain in writing why a claim is being submitted late. If no satisfactory explanation is received, the claim must be refused.

Examples of reasonable excuse may include:

• compassionate reasons - Drs letter for depression?
• negligence of a professional adviser
• circumstances outside the claimant’s control, such as difficulty in obtaining invoices or completion certificates.

Edited December 29, 2017 by Shell820810

[Oz07]

Perhaps one or two friendly suppliers had printed your details wrong on the invoice. Took them awhile to correct the details and even sent you a nice apology letter?

[Shell820810]

Would that be acceptable?  I actually do have a few outstanding invoices that I was going to forget about but I am sure the accounts lady could send them through with a letter if I contacted her again.  Although I have rang the helpline pretending to inquire where the claim was at and they logged the call with my postcode?

Edited December 29, 2017 by Shell820810

[Oz07]

You didn't tell them the nice lady was the one who held you up though! You only have two viable options and this one seems most logical!

 

tbf I can't believe there's a time limit! Do they also forget about taking any vat off me if i wasn't to do a quarterly return

[Shell820810]

I have no idea why I thought it was 6 months, you have no idea how I felt when I sat down to finish it this evening and realised that we had passed the 3 month deadline?! I think it all depends on who opens the paperwork on the day now.  

[Calvinmiddle]

I thought it was 6 months as well and as I was I out of work at the moment was very stressed.  But bigger stress was that my Dad had just been in hospital for a triple heart bypass that had ended up with complications and ended up under anaesthetic for 8 days as they stablished him and a total of 14 days in hospital.

I was about a month late and wrote a letter explaining the work stress and stress from my Dads operation as the reason for the late submission.

Got cheque for full about with no questions asked.

Restored my faith in HMRC in that there are some humans with compassion working there.

Edited December 29, 2017 by Calvinmiddle
Typo

[JamesP]

@PeterStarck Can the VAT on delivery charges be claimed for which are on the same invoice? I had a delivery charge of £550 + vat on some Pavatherm insulation.

 

[ragg987]

Yes to vat on delivery for materials provided on same invoice. Separate invoice showing delivery only is a no-no. As per guidelines accompanying the form.

[Gone West]

1 hour ago, JamesP said:

@PeterStarck Can the VAT on delivery charges be claimed for which are on the same invoice? I had a delivery charge of £550 + vat on some Pavatherm insulation.

 

Yes as @ragg987 said.

[JamesP]

@ragg987 @PeterStarck Thanks both, must read the guidelines.

[NSS]

Have to admit to also having thought the deadline for VAT reclaim was 6 months, so most grateful for this nudge and am now busily pulling the info together. As always with HMRC, I've found the 'guidance' on what is and isn't eligible for reclaim a little unclear, so can anyone confirm whether VAT is or isn't recoverable on the following, please?

 

1) Building Control Inspection fees

2) Hire of site office/storage (container) and portaloo

3) Fitted kitchen units & worktops (I know VAT on appliances is excluded)

4) Fitted bathroom furniture and sanitary ware 

5) Fitted wardrobes

 

Cheers, and Happy New Year to all.

 

[RichS]

Not an expert by any means but I would say No to 1 & 2 , Yes to 3, 4 & 5.

[PeterW]

5 is a partial - you can claim for the fronts if the back and sides are created using plasterboarded/solid walls but not if it’s made up of chipboard sides. You also cannot claim any internal fittings. 

[Gone West]

1 hour ago, NSS said:

3) Fitted kitchen units & worktops (I know VAT on appliances is excluded)

 

You can claim for cooker hoods as they come under ventilation equipment.

[NSS]

Thanks all

[Guest Alphonsox]

2 hours ago, PeterStarck said:

You can claim for cooker hoods as they come under ventilation equipment.

 

This one has been perplexing me for a few months now. We have a Bora Basic hob which is an all-in-one integrated induction hob and extractor fan. SO for VAT is it treated as :-

a) As an induction hob (VAT not reclaimable)

b) As an extractor (VAT reclaimable)

c) A hybrid where a proportion of the VAT is reclaimable.

 When I talked with HMRC a couple of years ago they had never been asked the question so responded with a definitive "DUNNO"

 

[Stones]

1 hour ago, Alphonsox said:

 

This one has been perplexing me for a few months now. We have a Bora Basic hob which is an all-in-one integrated induction hob and extractor fan. SO for VAT is it treated as :-

a) As an induction hob (VAT not reclaimable)

b) As an extractor (VAT reclaimable)

c) A hybrid where a proportion of the VAT is reclaimable.

 When I talked with HMRC a couple of years ago they had never been asked the question so responded with a definitive "DUNNO"

 

 

I highly doubt they would accept that VAT was reclaimable on the whole.  I would be inclined to try and identify what the cost of comparable quality / brand induction components are, deduct from the total and claim VAT on the notional extractor element.  An explanatory note would be invaluable.  A useful comparison could be a downdraft / worktop pop up type extractor.

[Auchlossen]

ex: VAT431

 

Just a minor mod to advice on 5.wardrobes: these must be built to plasterboard on 3 sides and to ceiling. I have just completed a wardrobe [which is shown on plans] with a temporary panel up to the ceiling, photographed it, and removed it and replaced it as a flat top, which I prefer. The hmrc text [VAT 708 @ 13.5.2] is very specific. And no internal fittings can be claimed, apart from a single full length shelf and rail.

 

I am still on a temporary occupation now for 6 months, and I have been in no hurry to complete the outstanding access path, which BC want to see installed. It has been delayed because its construction is dependent on Council completing work on land adjacent. I need to deal with it now, though, and order final items to be included in claim!

 

The hmrc regs are worth a read through, just in case you hit encounter a pedant like my contaminated land officer, for whom I have just completed a glowing report on remediation, which I should submit for a Ph.D.

[Pyromike]

This would be me as I detest claim forms. My experience of the DIY scheme is about 30 years old but I would tend to advise honesty wherever possible - they get very picky if you give them obviously duff info and they have heard every excuse in the book.  At a guess they still scan every document they receive onto their main computer (stops staff hiding difficult cases lol). One good excuse could be that you delegated delivery to someone who failed to carry out your instruction - another would be that you were debilitated by stress on completion of the build.

If you are turned down I would advise you to talk to a specialist tax consultancy - Croners used to be top dog but I don't know now - this is a page off their site that deals with some DIY issues. They will have a better idea about grounds for appeal.
https://www.cronertaxwise.com/?s=diy&input_-1=https%3A%2F%2Fwww.cronertaxwise.com%2Fcommunity%2Fcategory%2Fvat%2F

HMRC may have some appreciation of the fact that you are not an accountant and with luck give you the benefit of the doubt. Don't be put off if you get an initial rejection - ask for details of the appeals procedure (nicely).

Best of luck.

[ProDave]

There is a lesson from this.

 

In Scotland you can get a certificate of temporary habitation when the building is nearly complete. Hmrc will take this as evidence of completion.

 

If you then miss the 3 month deadline for the VAT claim, then wait until you get the actual completion certificate and that gives you another 3 month window.