Amendments to VAT and DIY housebuilders’ scheme: digitisation and extension of time limit

The government has introduced amendments to VAT and DIY housebuilders’ scheme: digitisation and extension of time limit.

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VATupdate writes:

• VAT refunds..
• ….scheme is being amended to allow claimants to file refund claims electronically.
• The time limit for making claims is being extended… to six months….
• Changes are being made to the list of documents that must be submitted….
• Claims must be made on a form specified by HMRC notice.
• The Value Added Tax (Refunds to “Do-It-Yourself” Builders) (Amendment of Method and Time for Making Claims) Regulations 2023 (SI 2023/1201) implement these measures.
• The measures will come into force on 5 December 2023 for claims made on or after that date.

Source: taxscape.deloitte.com

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For background see legislation.gov.uk