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.

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 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 or buildings within the 6-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.

Published 5 September 2014
Last updated 27 April 2018 + show all updates
  1. The fax number 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. First published.