How long must you live in a property after a vat reclaim

A JONES • Jul 16, 2019

Your enquiry asks whether there is an acceptable time frame required by HMRC for a DIY o claimant to live in the property before selling it or renting out.

The notes on VAT431NB and VAT431C do not specify a time limit for residing in the o property before ceasing to live in them. Please, however, remember that the construction of a dwelling under these conditions is not for business purposes but to be either used by the owner or their relatives as a principal place of residence.

VAT Forms can be accessed online via our website www.gov.uk/hmrc by following these steps: >>VAT>>Forms and reference material>>VAT forms.

If you have any further queries regarding this matter, please submit your enquiry via our website, ensuring that you quote the case reference number at the top of this reply.

Enquiries can be submitted by following the appropriate links on the VAT 'Contact us' page at www.hmrc.gov.uk