Use form VAT1614H to apply for permission to opt to tax land and or buildings for VAT purposes.
Ref: VAT1614H (v2.0) PDF, 307KB, 1 page
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
You should only complete this form if you want to opt to tax land and or buildings and need HM Revenue and Custom’s (HMRC) permission.
You’ll need our permission to opt if:
- you’ve made exempt supplies (such as the grant of a lease) of the land or buildings within the 10 year period ending with the date from which you want your option to be effective
- you don’t meet any of the automatic permission conditions in section 5.2 VAT Notice 742A: opting to tax land and buildings
Get the right software
This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to make sure the form will download or open in Adobe Reader:
- whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
- Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
- Mac users should right click on the form link then select ‘Save linked file as’
- save the form - the recommended place is in the documents folder
- using Adobe Reader you can open the form
If the form still doesn’t open, then contact the Online Services helpdesks for more help.
Related forms and guidance
VAT Notice 742A: opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.
VAT1614A - notification of an option to tax land and/or build
Use form VAT1614A to notify an option to tax land and/or buildings for VAT purposes.
VAT1614B - ceasing to be a relevant associate in relation to an option to tax
Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land and/or buildings.
VAT1614C - revoking an option to tax within 6 month ‘cooling off’ period
Use Form VAT1614C for revoking an option to tax land and/or buildings within six month ‘cooling off’ period.
VAT1614D - certificate to disapply the option to tax buildings for conversion into dwellings or relevant residential purpose buildings
Certificate to disapply the option to tax buildings for conversion into dwellings or relevant residential purpose buildings.
VAT1614E - notification of a real estate election
Use form VAT1614E to notify real estate election.
VAT1614F - new buildings - exclusion from an option to tax
Use form VAT1614F to exclude from an option to tax new buildings for VAT purposes.
VAT1614G - certificate to disapply the option to tax: land sold to housing associations
Certificate to disapply the option to tax: land sold to housing associations.
VAT1614J - revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land and/or buildings for VAT purposes after 20 years.
VAT: registration - land and property (VAT5L)
Use form VAT 5L to notify HMRC of the specific nature of the land and property supplies you’re making.
Published: 4 April 2014
Updated: 13 October 2017
- Form VAT1614H has been updated with the new address to send your application for permission to opt to tax.
- Form updated due to changes with processing. Some of the applications are now dealt with in a different location than is shown on the previous form so an address update was required. Wording of some questions also revised as a result of feedback from customers, to reduce errors.
- First published.