VAT: option to tax enquiries
Email, call or write to HMRC for help on deciding how to tax land or buildings for VAT purposes.
Email HMRC with a question about opting to tax land or buildings for VAT purposes: optiontotaxnationalunit@hmrc.gov.uk
Phone
Call HMRC for help on opting to tax land or buildings for VAT purposes.
You’ll need your:
- VAT registration number
- postcode
You can also find information about your VAT account in your business tax account.
Telephone: 0300 200 3700
Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.
Post
Write to HMRC about opting to tax if you’re unable to send an email.
You do not need to include a street name, city name or PO box when writing to this address.
Couriers should use a different address.
BT VAT
HM Revenue and Customs
BX9 1WR
United Kingdom
Related content
Guidance
HMRC contacts
Updates to this page
Published 14 May 2025