Commentary

RCB/45/09 VAT—changes to forms used to claim VAT refunds under DIY refund scheme

Part V16 Forms and other HMRC material

RCB/45/09 VAT—changes to forms used to claim VAT refunds under DIY refund scheme

RCB/45/09 VAT—changes to forms used to claim VAT refunds under DIY refund scheme

Revenue & Customs Brief, Issue 45. 31 July 2009

HMRC is introducing two new claim forms for VAT refunds under the DIY housebuilders scheme with effect from 15 August 2009. Public Notice 719 will also be withdrawn and replaced with dedicated guidance for each of the new claim forms.

This Brief announces changes to the forms and guidance used by individuals who are claiming back VAT that they have incurred as DIY housebuilders and converters on the costs of their building work.

Background

Since the first supply of new houses and

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