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

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

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

HMRC is creating new versions of their forms that do not depend on Adobe Reader. Whilst this work is in progress the following methods can be used to make sure the form will download or open in Adobe Reader:

  • whatever browser you use, review your settings to make Adobe Reader the default program for opening PDF documents
  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select ‘Save linked file as’
  • save the form - the recommended place is in the documents folder
  • using Adobe Reader you can open the form

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

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

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 or buildings.

VAT1614C - revoking an option to tax within 6-month ‘cooling off’ period
Use form VAT1614C for revoking an option to tax land or buildings within 6-month ‘cooling off’ period.

VAT1614D - certificate to disapply the option to tax buildings for conversion into dwellings or relevant residential purpose buildings
Certificate to disapply the option to tax buildings for conversion into dwellings or relevant residential purpose buildings.

VAT1614E - notification of a real estate election
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 or buildings for VAT purposes.

VAT1614J - revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land 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 4 April 2014
Last updated 29 May 2018 + show all updates
  1. New version of VAT1614A to update the signature date field.
  2. Notification of an option to tax land and or buildings (VAT1614A) form has been updated.
  3. Form VAT1614A has been updated with a new address for when you want to notify an option to tax.
  4. 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.
  5. First published.