Form

Tell HMRC about an option to tax land and buildings

Use form VAT1614A to tell HMRC of an option to tax land or buildings.

Documents

Tell HMRC about an option to tax land and buildings

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Details

You should only complete this form to notify HMRC of your decision to opt to tax land and or buildings.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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If the form still does not open, then contact the Online Services helpdesks for more help.

Temporary changes during coronavirus (COVID-19)

To help businesses during COVID-19 we made a temporary change to the time limit for notifying an option.

The change applied to decisions made between 15 February 2020 and 31 July 2021. This temporary change ended on 31 July 2021.

We also allowed options to be signed electronically subject to providing supplementary evidence. This change has now been made permanent.

Before you start, check the changes to the time limit and how you notify an option to tax land and buildings.

Opting to tax land and buildings (VAT Notice 742A)
Use notice 742A to explain the effect of an option to tax land or buildings.

Stop being a relevant associate 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.

Revoke an option to tax for VAT purposes within the first 6 months
Use form VAT1614C for revoking an option to tax land or buildings within 6-month ‘cooling off’ period.

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

Tell HMRC about a real estate election
Use form VAT1614E to notify real estate election.

Exclude a new building from an option to tax for VAT purposes
Use form VAT1614F to exclude from an option to tax new buildings for VAT purposes.

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

Apply for permission to opt to tax land or buildings
Use form VAT1614H to apply for permission to opt land or buildings for VAT purposes.

Revoke an option to tax after 20 years have passed
Use form VAT1614J to revoke an option to tax land or buildings for VAT purposes after 20 years.

Tell HMRC about land and property supplies you’re making
Use form VAT5L to notify HMRC of the specific nature of the land and property supplies you’re making.

Published 4 April 2014
Last updated 13 October 2021 + show all updates
  1. Form VAT1614A has been updated.

  2. Form VAT1614A has been updated.

  3. The temporary change to the time limit for notifying an option to tax has now ended. The temporary change to allow options to tax to be signed electronically has now been made permanent.

  4. The temporary changes on the rules on notifying an option to tax land and property during coronavirus (COVID-19) have been extended to 31 July 2021.

  5. The temporary changes on the rules on notifying an option to tax land and property during coronavirus (COVID-19) have been extended to 30 June 2021.

  6. The time limit has been extended from the date the decision to opt was made. This now applies to decisions made between 15 February 2020 and 31 March 2021.

  7. We have extended the time limit from the date the decision to opt was made. This now applies to decisions made between 15 February and 30 June 2020.

  8. Form VAT1614A has been updated with a new address to send the form to.

  9. We have made temporary changes to the time limit and to how you notify an option to help businesses during coronavirus (COVID-19). The changes apply to decisions made between 15 February and 31 May 2020.

  10. New version of VAT1614A to update the signature date field.

  11. Notification of an option to tax land and or buildings (VAT1614A) form has been updated.

  12. Form VAT1614A has been updated with a new address for when you want to notify an option to tax.

  13. Form updated due to changes with processing. Some of the applications are now dealt with in a different location than is shown on the previous form so an address update was required. Wording of some questions also revised as a result of feedback from customers, to reduce errors.

  14. First published.