Form

Disapply the option to tax land sold to housing associations

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

Documents

Fill in on screen then print form VAT1614G

Print then fill in form VAT1614G

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Details

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

You must give the completed certificate to your supplier before they make the supply. You don’t need to send a copy of the certificate to HM Revenue and Customs.

Using the appropriate link you can either:

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

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.

VAT1614B - ceasing to be a relevant associate in relation to an option to tax
Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land 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 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.

VAT1614A - notification of an option to tax land or build
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 or buildings for VAT purposes.

VAT1614J - revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land or buildings for VAT purposes after 20 years.

VAT: registration - land and property (VAT5L)
Use form VAT5L to notify HMRC of the specific nature of the land and property supplies you’re making.

Published 8 October 2014