- DIY Housebuilders’ Scheme allows recovery of VAT on construction
- No need to be VAT registered to make a claim
- Can also claim VAT on construction of new charity building
- Understand HMRC definitions for successful claim
- Property can be built for another relative to live in
- Contractors can be used for the work
- Valid claim can be made on building materials and certain services
- Receive goods and services at correct rate of VAT
- Ask contractor to buy goods to aid cash flow
- Submit claim form within six months
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.