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.
Use form VAT1614B, ‘Option to tax land and buildings’ to notify or request permission to cease being a relevant associate to an opter. See VAT Notice 742A if your land and buildings are taxable for VAT purposes.