33-300 Self-supply on change of use of an RCP or RRP Building
HMRC has advised taxpayers who, as a result of the corona virus, have changed the use of a building in a way which triggers the self-supply charge discussed in this section to contact them. Notice 708 was updated on 18 June 2020 advising persons in this position to contact HMRC, either using their normal contact or by emailing email@example.com.
It is presumed that taxpayers dealing with unforeseen circumstances triggered by the crisis will be granted some latitude.
As set out at ¶33-106 there is a zero-rating relief for the construction of relevant charitable (“RCP”) and relevant residential purpose buildings (“RRP”).