We thought our contractor was taking care of vat but have discovered that VAT claim for self-build with certificate of completion for May 2007 has not yet been input.Is it too late?How strict is the the 3 month rule?

The following information comes from V1-8a Construction. This is part of HM Revenue & Customs internal guidance also available on their website. Paragraphs 22.12 & 22.12.1 r most relevant & l have copied below. l would say that it is worth submitting ur claim with a covering letter, the worst they can do is say no.

22.12 Is the claim in time?
22.12.1 The 3 month time limit

Strictly, Refund Scheme claims must be made within 3 months of the date of completion - see paragraphs 22.4.4 & 22.10.1. Extensions to this limit should not be offered as a matter of course. However, claims may be accepted on an individual basis if there is a reasonable excuse for the delay.The claimant must explain in writing why a claim is being submitted late. If no satisfactory explanation is received, the claim must be refused.

Examples of reasonable excuse may include:
compassionate reasons;
ignorance of the scheme, or its terms;
negligence of a professional adviser; and
circumstances outside the claimants control, such as
difficulty in obtaining invoices or completion certificates.

V1-8A:
Construction
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