VAT: option to tax

Email

Email HMRC with a question about opting to tax land or buildings for VAT purposes

Please use email to ask questions and send forms about opting to tax while measures to stop the spread of coronavirus (COVID-19) are in place.

Phone

While measures to stop the spread of coronavirus are in place, please only phone HMRC about opting to tax if you’re unable to send an email.

Call HMRC for help on opting to tax land or buildings for VAT purposes.

You’ll need your:

  • VAT registration number
  • postcode

Telephone:
0300 200 3700

Opening times:

Our phone line opening hours are:

Monday to Friday: 8am to 6pm

Closed on Saturdays, Sundays and Bank Holidays.

If your call is not urgent, you can find out information in:

Find out about call charges

Post

While measures to stop the spread of coronavirus are in place, please only write to HMRC about opting to tax if you’re unable to send an email.

Allow at least 40 working days for the Option to Tax Unit to reply to your enquiry.

HM Revenue and Customs
Option to Tax National Unit
123 St Vincent Street
Glasgow
G2 5EA
United Kingdom