VAT queries with New build

Dryw

Hi

I wonder if anyone could help me with a few queries I have about claiming the VAT back on my new build. I have just had my final completion certifcate from the Building Regs. So I know I have to get on with the VAT claim. How long do I have? Heard some say 1 month others say 3 months.

Some more questions (I have a few)...

Can you claim for shipping costs of materials? Should I subtract this from the invoice total? Should I note this down in my submission.

Can you claim for materials used by tradesmen i.e. invoice not with my name on it, but I have proof that I have paid for the materials and have the original invoices from the suppliers

Can you claim for items without any name and address on them – such as cash sales where I only have a receipt and not an invoice?

Some invoices show my father's name on them, others have my name incorrectly spelt etc. – can I submit these with an explanation?

Can you claim for items for rooms which aren’t on the plan? e.g. for kitchen units for a utility room, on the original plans passed by Planning this was meant to be a bedroom.

Should I just note the rooms that are on the original plan where it asks in the form for number of different rooms?

It's a bit of a mindfield - apologies for so many questions.

I hope someone will be able to answer my queries and give some advice.

Kind regards, Dryw

dancing_star

I'm an accountant and recently prepared a VAT reclaim on new build for a client.
You have 3 months from completion of the work.

Most of your queries should be answered here
https://www.gov.uk/vat-builders/new-homes
and here
https://www.gov.uk/government/publications/vat-notice-708-buildings-and-construction/vat-notice-708-buildings-and-construction#the-vat-meaning-of-building-materials
and here
https://www.gov.uk/vat-building-new-home

and here is the claim form, which gives most of the information
https://www.gov.uk/government/publications/vat-refunds-for-diy-housebuilders-claim-form-for-new-houses-vat431nb

You have to send off all the invoices to HMRC, with a schedule of them. If the invoices are addressed to someone else, you have to note this and explain why.

You can't claim for consumbles - sandpaper etc.

Have a read of the links & the form, should answer your queries, plus other ones you hadn't thought of.

Dryw

Many thanks for your quick informative reply.

I've read/searched through the guidance for some time but am still not sure about a couple of things.

Am I correct to say that all invoices must note Name & Address & VAT number on them, a receipt from say B&Q with no name would not constitute as an Invoice?

In regards, to the question to the number of different rooms. There is nothing in the guidance saying this must be the same as the plans passed by the Local Authority. So I assume I could claim for my kitchen units in the utility? (even though there is no mention of an utility room on the plans I am submitting with the claim).

Kind regards, Dryw

dancing_star

Dryw wrote: »

Am I correct to say that all invoices must note Name & Address & VAT number on them, a receipt from say B&Q with no name would not constitute as an Invoice?

No, you are OK to claim these, as long as they show supplier's VAT registration number.

Invoices showing VAT separately go in section D. THose where VAT isn't shown separately go in section E.

Dryw wrote: »

In regards, to the question to the number of different rooms. There is nothing in the guidance saying this must be the same as the plans passed by the Local Authority. So I assume I could claim for my kitchen units in the utility? (even though there is no mention of an utility room on the plans I am submitting with the claim).

Should be OK from what I can see. The form doesn't require you to show what bits went in which room.

Phone the helpline if you need clarification, they are very helpful.

Dryw

Great thank you.

Do all the invoices have to have my name and address on them, or at least someone's name/address? What if I write the VAT reg number on the receipt is that OK?

Last question promise. I'll phone the helpline for anything else :j

dancing_star

Refer to my first answer: "If the invoices are addressed to someone else, you have to note this and explain why."

EG: the tradesman I used to do the work used his trade account to buy materials on my behalf, I paid him back for them.

(Obviously this will not apply to B&Q / Wickes till receipts etc. )

I can't think of why you 'd need to write VAT numbers on invoices, as all VAT registered suppliers are required to put their registration number on their invoices/till receipts.

But in the event youd need to, I can't say if they would be accepted, sorry. You'll need to check the guidance or ring the helpline.

J_B

Here's the letter I wrote on behalf of my daughter & (then) fiancee in Oct 2014 ..... HTH ....

[FONT=&quot]Ref VAT reclaim for D M and L B[/FONT]

[FONT=&quot]In the summer of 2012 my daughter L and her fiancee D started their 'self build' project.[/FONT]

[FONT=&quot]D's parents live at 'C H' which is on the junction of S Road and L Turning in M D and the building plot (known as 'plot 1') was originally part of the garden to C H.[/FONT]
[FONT=&quot]L's parents live at the above address[/FONT]

[FONT=&quot]Now that the house is complete, its correct address is 'LM', 123 S Road, M D'.[/FONT]

[FONT=&quot]Throughout this claim there have been several addresses used on the bills:-[/FONT]
[FONT=&quot]C H – D's home[/FONT]
[FONT=&quot]B F – L's home[/FONT]
[FONT=&quot]Plot 1 C H[/FONT]
[FONT=&quot]Plot 1, adjacent to C H[/FONT]
[FONT=&quot]Plot 1 S Rd[/FONT]
[FONT=&quot]123 S Rd[/FONT]
[FONT=&quot]L M[/FONT]

[FONT=&quot]I hope that this won't cause too much confusion.[/FONT]
[FONT=&quot]
[/FONT]
[FONT=&quot]In late September I phoned your help-desk and spoke to 'Stephen' (Call Ref xxxxxx). He confirmed to me that it was OK to reclaim the VAT on delivery of goods as long as they are on the same invoice, which is what I have done.[/FONT]

[FONT=&quot]Yours sincerely[/FONT]

[FONT=&quot]J B (project manager)[/FONT]