33-310 Buildings completed on or after 1 March 2011
In respect of buildings completed on or after 1 March 2011 the self-supply charge is triggered if:
•The person who received the zero-rated supply disposes of their entire interest within 10 years of completion (VATA Sch. 10, para. 36(2)); or
•Within 10 years of completion the building (or part of the building) ceases to be used for an RRP or RCP purpose (VATA Sch. 10, para. 36(3)).
HMRC’s public notice explains HMRC’s interpretation of para. 36. It confirms that a taxable charge arises when, within 10 years of completion of the building, the recipient of the zero-rated supply (para 19.3.1 of Notice 708):