Notice made under regulation 201 of the Value Added Tax Regulations 1995

Published on: 04 December 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law. This notice sets out the form that a DIY builder’s claim must take.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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