Use form VAT1614A to notify an option to tax land and/or buildings.
Ref: VAT1614A (v2.0) PDF, 237KB, 1 page
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You should only complete this form to notify HM Revenue and Customs (HMRC) of your decision to opt to tax land and or buildings.
Before you start
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Related forms and guidance
Notice 742A - Opting to tax land and buildings
Use notice 742A to explain the effect of an option to tax land and/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 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 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 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: 4 April 2014
Updated: 6 October 2017
- Form VAT1614A has been updated with a new address for when you want to notify an option to tax.
- 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.
- First published.