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Evidence to zero rate new construction

Clients are electricians and have been asked to do the electrical instalations on a new property.

They have a copy of the grant of planning permission (PROPOSAL: Erection of a detached dwelling with associated parking and amenity space) , what other documents/evidence should they have to substantiate zero-rating in case of query?

I thought there was a pro-forma document for the customer to sign but I can't find it on the HMRC website!

Any help gratefully received


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Zero rating of new construction

There is no fixed list of evidence you will need to substantiate zero rating.

There is no 'pro-forma document' that HMRC provide, since the law does not require it for a new dwelling. In practice, some main contractors re-word the other certificates, found in Notice 708, chapter 17.

I would suggest something in writing from the main contractor.

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Thanks Les

Much obliged, I think that is he one I was trying to find

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