Business tax – form

VAT: notification of a real estate election (VAT1614E)

Use form VAT1614E to notify real estate election.

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Detail

Use form VAT1614E for notification of a real estate election for land and/or buildings are taxable for VAT purposes.

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 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.

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