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Evidence required for zero rating on new build

Evidence required for zero rating on new build

Client builds and installs sliding patio doors. A customer has asked that the supply be zero rated on the grounds that the project is a new build. What, if any, evidence or documentation is required to support this? If none, then what happens in the event of a VAT inspection - surely HMRC would expect proof?



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24th Jun 2009 12:45

It's always best to have some
Whilst there is no prescribed evidence it's best to have something, a copy of planning permission for a new dwelling, architects certificate, completion certificate (dated after the service provided obviously).

The easiest to get should be a copy of the planning permission and this will normally suffice, if the work has been delayed since the planning permission then I'd probably ask them to send a completion certificate when it's finished, or even in this day of digital cameras and camera phones take some before and after pictures of the site.

Since the type of eveidence isn't fixed in law it's just a test of reasonableness, what would prove to a reasonable person that work on a new build had taken place.

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24th Jun 2009 12:58

I agree with previous poster.

The documentation should at least satisfy the builder / installer that he is working on a zero rated job and possibly add an extra layer of comfort to satisfy HMRC.

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