HMRC requires you to submit evidence of planning permission for the change of use from non-residential to residential as part of your VAT431C claim. This is typically a copy of the planning decision notice granting permission for the conversion. Without it, HMRC cannot verify that the building qualifies as a 'non-residential to residential' conversion under Notice 708.
Planning permission is the foundation of your VAT431C eligibility. Without it, your claim cannot be processed — no matter how well your invoices are organised. Securing it early, and keeping the documentation safe, is non-negotiable.
The planning decision notice (approval letter) from your local planning authority confirming permission for change of use from non-residential to residential is the primary planning document HMRC needs.
Approved planning drawings showing the extent of the conversion works and confirming the building footprint provide useful supporting evidence, particularly for large or complex buildings.
Some conversions may be permitted under Permitted Development rights rather than a full planning application. In these cases, a lawful development certificate from the local authority serves as the equivalent document.
A planning application (the submission) is not the same as a planning permission (the decision). HMRC requires the granted decision notice, not just evidence that an application was made.
VATBuild is not affiliated with HMRC. References to HMRC publications are for informational purposes. Always consult a qualified tax adviser before submitting a reclaim.
VATBuild's project setup captures your planning permission status and type, and tracks whether the planning decision notice has been confirmed. It flags if the planning condition is unresolved when you approach the claim submission stage, so the absence of this critical document is caught before submission — not after rejection.