Taxpayers building their own home can now digitally submit VAT refund claims for DIY housebuilding, with the option effective from 5 December 2023. The time limit for claims will extend from three to six months after completing the build. This digital process aims to streamline administration for both HMRC and claimants, while the existing paper-based option remains. The extended time limit allows for better document gathering, reducing errors. The digital claim form offers error-minimizing features and removes the need for invoices, except for evidence related to residential conversion from a derelict building or shell. The change, announced in Spring Budget 2023, takes effect for claims from 5 December 2023, onward. This is a positive change, especially the removal of the requirement to submit purchase invoices with every claim.

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