New build (not quite finished)

[S A Christie]

I seem to be in a similar position to another post I read last night, struggling to complete a vat return (3 month deadline is tomorrow)

but house inside not quite finished and outside has no down pipes, driveway or garden. Ground works were held up by NIE placing 

placing stays for electric pole for next door in our driveway. Took 18months to get pole replaced and stays removed.

Still a lot to do with potential vat to be claimed back.

Had an online chat with HMRC staff and explained my husband had became terminally ill when planning outside work and passed 

away 9 weeks ago, HMRC staff said I could delay submitting return but he could not say if it would be accepted or not.

Helpline number I have doesn't answer just rings off, would appreciate any advice.

Thanks

Anne C 

N.Ireland

 

 

[Declan52]

Sorry to hear about your husband.  

Has the house been passed by building control and your completion certificate been issued??? 

I also had to get a pole moved due to a stay in my drive so I know how they drag their feet. 

[newhome]

Oh wow, I am so very sorry to hear about your husband. I was in a similar position in that my husband passed away during the build so my issue wasn’t one of getting the VAT claim done per se, although it’s what brought me to this forum, but more trying to get the work completed on my own and it’s not easy. 

 

Are you saying that you have the completion certificate for the house and it was issued 3 months ago? 

 

In theory the VAT reclaim is supposed to be submitted once the completion certificate has been issued as it is at that stage that the house is considered to be complete as far as HMRC are concerned. They don’t tend to consider outside landscaping work etc as needing to be completed before the claim is submitted so you can’t ordinarily delay just because of that. You can however claim VAT on materials purchased during the 3 month period. That seems to be the official line anyway. 

 

I don’t know how they will handle your circumstances if I’m honest. I do know that I would not have been in a position to do the reclaim if my husband had died in the middle of the 3 month period. There is just so much other stuff to sort during that period quite apart from not being in the right headspace to be bothered with a VAT form at that time. 

 

I have called the helpline a couple of times. You generally have to hold for quite a while but someone does generally answer. 0300 200 3700. 

 

So what to suggest. You could rely on HMRC’s ability to show compassion and you might get an allowance for that or you might not. I don’t think anyone knows for certain TBH.

 

More concrete suggestions. 

 

1. You could however have the remainder of the work completed on a supply and fit basis by a VAT registered builder and thus ask for the invoices to be zero rated (I doubt they will ask whether you have the completion certificate but they might ask for the planning permission). That will mean that you won’t have too many new invoices to add to the claim going forward and thus risk the VAT not being refunded. 

 

2. Check your planning permission for any details such as requiring you to have a drive laid or whatever. Something outside that isn’t yet complete. If that’s there then in theory you need to complete that before the work is considered to be formally complete. 

 

3. There is a place on the claim form that notes that you have to provide evidence of probate if someone has died. I assume you don’t have that for your husband yet? If not I would use that to your advantage when you call the helpline and say that in addition to the death of your husband being in the middle of the 3 month period meaning that the remaining work ceased during this period you don’t have the probate completed as yet so can’t submit the claim at this point. That’s not quite the case in reality as you are still living there (I assume you’ve moved in?) and I was able to send in my claim without the probate documents (house is in my name), but it’s certainly something you may be able to use to your advantage to justify a delay. 

 

Then once you have checked out all of the above give them a call. Write everything down you want to ask them before you call and have a pen handy to record their answers. Then send them a letter by recorded delivery confirming what you discussed on the phone. I’d be happy look over the detail if you want. I’m no expert but have been in your position and know how you will be feeling. They can’t tell you for sure whether the claim will be accepted as it has to meet other criteria too but if you’ve done your best to update them then I would hope that you have a good chance. 

 

 

 

 

 

[S A Christie]

Thanks for the advice, going to try phoning HMRC again I just can't get my head round the vat return at present.

l had  started it in August when completion certificate was issued,I only got this done as I was being pushed by

the bank to change from loan to mortgage and didn't need this in the end.

I have now realised there are invoices missing so going to call with the gas fire supplier to get invoice issued

as don't think we ever got one.

I do not think vat return will be in for tomorrow.

[S A Christie]

1 hour ago, Declan52 said:

Sorry to hear about your husband.  

Has the house been passed by building control and your completion certificate been issued??? 

I also had to get a pole moved due to a stay in my drive so I know how they drag their feet. 

 

1 hour ago, Declan52 said:

Sorry to hear about your husband.  

Has the house been passed by building control and your completion certificate been issued??? 

I also had to get a pole moved due to a stay in my drive so I know how they drag their feet. 

Yes everything was issued in August due to pressure from bank, If NIE hadn't took so long outside would

have been finished, I'm now just getting in contact with suppliers again re quotes.

[Declan52]

19 minutes ago, S A Christie said:

Thanks for the advice, going to try phoning HMRC again I just can't get my head round the vat return at present.

l had  started it in August when completion certificate was issued,I only got this done as I was being pushed by

the bank to change from loan to mortgage and didn't need this in the end.

I have now realised there are invoices missing so going to call with the gas fire supplier to get invoice issued

as don't think we ever got one.

I do not think vat return will be in for tomorrow.

Have you started to fill out the form then but just have a few missing items?? 

Give them a call and explain the  circumstances and that you are still waiting on the missing invoices but  will have it sent through in a week via recorded delivery. 

Invoices for landscaping is a grey area as  unless it's for things like retaining walls needed to form a driveway for example or its in the plans for  trees to be planted then they will be refused.  

I put every invoice I had into the form and sent it away and let them  figure out what was correct to claim for. 

[newhome]

20 minutes ago, Declan52 said:

Invoices for landscaping is a grey area 

 

I thought that most hard landscaping was eligible and also turf, but not plants and trees unless noted in a lanscaping plan as part of the planning permission? 

 

 

[Declan52]

58 minutes ago, newhome said:

 

I thought that most hard landscaping was eligible and also turf, but not plants and trees unless noted in a lanscaping plan as part of the planning permission? 

 

 

That's why I would just send them all in just to get them in and have a reference number.  Then they can get back and forth to you if there are any queries. 

[newhome]

3 minutes ago, Declan52 said:

That's why I would just send them all in just to get them in and have a reference number.  Then they can get back and forth to you if there are any queries. 

 

There is a risk attached to that however as there is evidence to show that HMRC are fining people for submitting numerous ineligible invoices. You will probably get away with a handful but I wouldn’t personally submit a stack of invoices that I wasn’t sure about as a matter of course.