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Individuals considering building their own home and contractors providing services in the construction industry should note the recent changes to the DIY house builders’ scheme (see Revenue & Customs Brief 45/09). Revised claim forms and guidance were issued by HMRC with effect from 15 August 2009. Remember, the DIY scheme is only available to private individuals building houses for themselves or their relatives, as illustrated by the recent case of William John Terry t/a Wealden Properties.
Reclaiming VAT on DIY house building July 2010
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