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To help businesses during coronavirus (COVID-19) we have made temporary changes to the time limit and how you notify an option.
The changes apply to decisions made between 15 February 2020 and 30 June 2020.
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
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.
Form VAT1614A has been updated with a new address to send the form to.
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.
New version of VAT1614A to update the signature date field.
Notification of an option to tax land and or buildings (VAT1614A) form has been updated.
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.