Welcome to MJF VAT Consultany

Help is at hand for the time-short budget-conscious self builder who needs the money but can't get all the bills into order for the VAT repayment claim.

Alongside the successful "Advise and Claim" scheme which has been running for ten years, the leading ex-Customs & Excise self-build specialist Michael Flint now offers a simple no-frills fixed price claim-making service. The service will appeal especially to the self builder who knows the VAT rules, particularly the official VAT Notice 719, but who needs someone with the time and skills to put in a neat, tidy and accurate claim to the VAT Office at Birmingham.

The maximum claim at the fixed fee rate is £10,000 VAT (or more at my sole discretion); for claims which you expect to be larger, please use my "Advise and Claim" service.

The main fee does not become due for payment until the VAT Office issues its decision on the claim. The actual VAT repayment normally follows shortly afterwards, and goes straight from HMRC (HM Revenue & Customs) to your bank account. You will be asked to pay a £100 deposit towards the commencement of work on the claim and towards costs which include the despatch of your claim (up to weight 10 kg) to HMRC by Special Delivery including Consequential Loss insurance.

"Advise and Claim" for medium-size or larger claims, and for self builders who wisely seek advice before they build or who have questions about VAT at any time

The original "Advise and Claim" service is the choice for self builders who, for example, are not so familiar with the VAT rules and regulations and who feel that they would benefit from a VAT expert's eye being cast over their project before the foundations are laid. It is the best-value scheme if you are nowhere near completion of the build, also for claims in respect of unconventional buildings, and for any claim over £10,000 VAT - at which level a claim may be subject to greater scrutiny by H.M.R.C.

"Advise and Claim" provides free VAT consultations (usually remote, by e-mail, telephone or post) throughout the self build project and even afterwards, and also includes troubleshooting such as claiming back VAT from contractors who have overcharged it.

"Advise and Claim" ensures quicker preparation and submission of the claim to the VAT Office (HMRC), and more frequent contact with the claimant about progress at all stages. The cost differential between "Advise and Claim" and the Fixed-Fee "Economy Class" may well be repaid several times over if you, the self builder, are helped to increase your claim by having good VAT advice before and while you are building your new home.

"First Class"
This is a level of service which is simply "first class" for discerning clients, whatever kind of qualifying building project, large or small.

Naturally, your case will receive the highest priority attention (immediate if possible), as admission to First Class is limited by capacity. I can visit you for no extra fee cost* anywhere in UK. You will receive additional advice and support during the build period if you contact me soon enough.

Additional checks and analysis will be made of your claim during preparation, to ensure 100% accuracy and maximisation of your entitlement. A high standard of presentation is guaranteed, and a superior quality copy of the claim will be made and posted to you at the time it is submitted to HMRC.

All classes or categories of service: a £100 fee is charged for the initial examination of your documents, for notifying you of your eligibility to receive a VAT repayment (in my opinion), and for acceptance and then commencement of processing the documents, and as an advance towards costs. If a normal claim can be submitted following a successful initial examination, the £100 will be treated as an "advance" and will be credited against your final bill if you have been accepted into any one of the three optional fee schemes shown here.

*travel fares & subsistence payable if I visit you, but time is included on First Class tariff.

All Claims:- see full terms and conditions but normally the following main terms apply:

1) All fees are for work done; they are not commissions, whether or not calculated by reference to the amount of VAT repaid to you by HMRC or a trader.

2) £100 advance of fee payable when the work is accepted, but no further payment normally required until you have received the VAT repayment, (assuming that the claim is accepted in principle by HMRC, regardless of the quantum);

3) The balance of my fee will be notified by invoice when HMRC has reached a decision on your claim.

4) Non-payment or late payment of any of my fees which have been charged by reference to the special fee formulae shown in this leaflet or the internet version thereof or by reference to any other preferential terms applied to an invoice will render the client liable to pay a higher fee upon presentation to the client of an invoice showing the charge for the work by reference to my standard (full hourly rate) fee tariff applied to a reasonable estimate of the time which was spent on the work; and in addition, the £100 advance paid in accordance with Condition 2 above will be forfeit.

5) there is a surcharge of £1 per till-roll receipt if you want me to process more than about 25 small receipts which are printed off a retailer's till-roll, not being full-page tax invoices issued by a builders' merchant. I can tell you how to avoid this charge without losing the VAT which HMRC might repay to you.

This leaflet is for guidance only, as an introduction to my services, and is not intended to form part of any contract between a client and myself. My full terms and conditions are set out separately.

Notwithstanding the above, fees are set and agreed on a case-by-case basis. VAT will not be added to these fees until such time as I register for VAT in accordance with the VAT Regulations which specify the amount of turnover (gross income) at which I will be required to register for VAT and account for it on fees received.

Michael J. Flint - VAT Specialist
16 Paynsbridge Way, Horam, Heathfield, East Sussex, TN21 0HQ
Tel/Fax: 01435 813360
E-mail: mjfvat@btinternet.com