Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land and/or buildings.
Ref: VAT1614B PDF, 50.7KB, 2 pages
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Use form VAT1614B to notify or request permission to cease to become a relevant associate in relation to an opter. See Notice 742A for further information your land and/or buildings are taxable for VAT purposes.
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 buildings
Use form VAT1614A to notify 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 etc.
Certificate to disapply the option to tax buildings for conversion into dwellings etc.
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.
VAT1614H - application for permission to opt
Use form VAT1614H to apply for permission to opt land and/or buildings for VAT purposes.
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.