Form

Tell HMRC about a real estate election

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.

Using the appropriate link you can either:

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

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.

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.

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.

Published 12 September 2014
Last updated 6 October 2017 + show all updates
  1. The address for sending your completed notification has been updated.
  2. First published.