Form

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.

Documents

Fill in on screen then print form VAT1614E

Print then fill in form VAT1614E by hand

Details

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

You can either:

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

Before you start

The form 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 - tell HMRC about an option to tax land and buildings
Find out how to notify HMRC of an option to tax land or buildings using form VAT1614A.

VAT1614B - stop being a relevant associate to an option to tax
Find out how to stop being a relevant associate of an option to tax land or buildings using form VAT1614B.

VAT1614C - 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.

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

VAT1614F - 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.

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

VAT1614H - apply for permission to opt to tax land or buildings
Find out how to apply to HMRC for permission to opt to tax land or buildings for VAT purposes using form VAT1614H.

VAT1614J - revoke an option to tax after 20 years have passed
Find out how to 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
Find out how to notify HMRC of the specific nature of the land and property supplies you’re making using form VAT5L.

Published 12 September 2014
Last updated 26 April 2018 + show all updates
  1. The form VAT1614E has been updated with a new fax number.
  2. The address for sending your completed notification has been updated.
  3. First published.