Please note. HMRC are currently undertaking a review of P21/P21+ schemes to ensure they are compliant with their rules and regulations in respect of VAT Recovery. If you are undertaking VAT recovery through the P21/P21+ VAT recovery process, you must ensure that your claims are submitted in accordance with HMRC timescales.

Please make contact with your P21+ VAT Advisor (details below) for advice and guidance as soon as possible after you register your scheme and/or projects.