These Regulations, which come into force on 5th December 2023, have effect in relation to claims made on or after 5th December 2023. They amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) to permit “do-it-yourself” builders to file refund claims electronically using an electronic communications system approved by the Commissioners in a specific or general direction. The relevant direction can be found at https://www.gov.uk/government/collections/electronic-business-commissioners-directions--2. These Regulations also extend the time limit for filing refund claims to 6 months. Where a claim relates to a residential conversion from a derelict building or shell, a claimant must provide such evidence to accompany the claim as may be specified by the Commissioners for HMRC in a public notice. The Regulations provide that a claimant is to make a claim on such relevant form as may from time to time be specified in a public notice published by the Commissioners. The public notice and forms for making claims are available at https://www.gov.uk/vat-building-new-home. Hard copies of the notice and paper forms are available free of charge on request from the DIY and House Building VAT Enquiries Team, telephone 0300 322 7073.