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

leshoward |
leshoward's picture

Thanks Les

Old Greying Accountant |
Old Greying Accountant's picture