Form

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.

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Details

Use form VAT1614F if you:

  • construct a new building on opted land
  • wish to exclude the new building from the effect of the option on the land

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 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 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.

VAT1614A - notification of an option to tax land and/or build
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 VAT5L to notify HMRC of the specific nature of the land and property supplies you’re making.

Published 5 September 2014
Last updated 6 October 2017 + show all updates
  1. The address for sending your completed notification has been updated.
  2. First published.