If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email firstname.lastname@example.org.
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 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
HMRC is creating new versions of their forms that do not 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
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.