VAT reclaim time constraints

In situations where building control completion is delayed due to budget constraints, opportunities arise to recover value through council tax mechanisms in England and Wales. The valuation office can provide documentation that serves as evidence for HMRC, negating the need for a building control completion certificate. However, a critical downside is that any ongoing expenses incurred after this point cannot be reclaimed. Moreover, initiating council tax assessments invites scrutiny from local authorities. Should building control issues arise, obtaining a letter from the building control officer, confirming the property is habitable though not officially signed off, can also serve as acceptable completion evidence for HMRC. This letter must be formally presented on official letterhead, signed and dated, and submitted within six months of its issuance to maintain validity for VAT reclaims.