HMRC has clarified its position on making a claim under the DIY housebuilders scheme, in light of the First-tier Tribunal’s decision in Ellis and Bromley (TC8277).
Under the scheme, taxpayers can submit a single claim and this has not changed. However, where it is agreed that a claim has been repaid in error, HMRC will accept a subsequent claim with evidence that the claim has been made within three months of completion.
HMRC already allows - case by case - supplementary claims for invoices and works carried out before the claim was submitted, which may have been left out in error, or invoices issued late by the contractor.
