Form

Stop being a relevant associate to an option to tax

Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.

Documents

Fill in on screen then print form VAT1614B

Print then fill in form VAT1614B by hand

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Details

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

Using the appropriate link you can either:

  • fill in the form on screen and print
  • print the form and fill it in by hand

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

The forms that you use to apply by post are interactive (ones that you complete on screen). If you want to be able to save a partly filled in form you must use Adobe Reader to complete it.

Download the latest version of Adobe Reader for free.

Opting to tax land and buildings (VAT Notice 742A)
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to tell HMRC about your decision.

Tell HMRC about an option to tax land and buildings
Use form VAT1614A to tell HMRC of an option to tax land or buildings.

Revoke an option to tax for VAT purposes within the first 6 months
Use form VAT1614C to revoke an option to tax land or buildings within the 6-month ‘cooling off’ period.

Certificate to disapply the option to tax buildings
Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings.

Tell HMRC about a real estate election
Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.

Exclude a new building from an option to tax for VAT purposes
Use form VAT1614F to exclude a new building that’s been built on land you opted to tax for VAT purposes.

Disapply the option to tax land sold to housing associations
Use certificate VAT1614G to disapply the option to tax land sold to housing associations.

Apply for permission to opt to tax land or buildings
Apply to HMRC for permission to opt to tax land or buildings for VAT purposes using form VAT1614H.

Revoke an option to tax after 20 years have passed
Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.

Tell HMRC about land and property supplies you’re making
Notify HMRC of the specific nature of the land and property supplies you’re making using form VAT5L.

Published 5 September 2014
Last updated 15 May 2020 + show all updates
  1. The address for sending your completed form and any supporting documents has been updated.

  2. The address for sending your completed form and any supporting documents has been updated.

  3. The fax number for sending your completed form and any supporting documents has been updated.

  4. The address for sending your completed form and any supporting documents has been updated.

  5. First published.