Revenue and Customs Brief 8 (2022)
HMRC has clarified its position regarding claims made under the DIY Housebuilders Scheme in light of the First-tier Tribunal decision in the case of Andrew Ellis and Jane Bromley [2021] TC08277.
In summary, HMRC has confirmed that no change will be made to its single claim policy under the DIY Housebuilder Scheme. However, where it is agreed that such a claim has already been repaid by HMRC in error, HMRC will accept a subsequent claim if they receive evidence that the claim has been made within 3 months of completion of the building work.
Source Alvarez and Maral
