Recently I blogged about the importance of referring to up to date VAT notices, following the issue of an updated VAT Notice 708: Buildings and Construction.
This past week, HMRC issued updated explanatory notes to the VAT Refund Scheme claim forms; VAT 431NB for new construction and VAT 431C for conversions.. I’ve been through the new notes and there don’t appear to be any major changes. As far as I can see, the main ones are:
- New address for claims – now in Glasgow, not Belfast.
- New contact number for the VAT helpline: 0300 300 3700.
- Removal of references to zero-rated conversion services for listed buildings.
- Clarification of certain issues; e.g. when conversion of a garage into a dwelling falls within the DIY refund scheme.
- “Tips” about certain issues; e.g. the type of documentary evidence that claimants must provide.
Let me know if you spot anything else. There haven’t been any recent changes to the law about the Refund Scheme, so I think that HMRC just decided to revise a few sections while re-issuing the forms to reflect the new address for claims and VAT Helpline telephone number.
Marie
June 2014