For the first time, I am dealing with a client who has built their own home from scratch and is claiming
the refund of their VAT on the build. They have recently received their completion certificate and so the refund must be claimed within a set time limit now.
They also have to put the date they moved in to the house, which was over 6 months ago - they moved in as soon as there was water even though
the house was by no means ready. Does anybody know what the implication of them moving in early could be and why HMRC ask this question?
They have asked me to explain the significance to them and I can't find anything on the HMRC website. If anyone has experience in this matter,
I would be so grateful!