VAT: notification of an option to tax land and/or buildings (VAT1614A)
Use form VAT1614A to notify an option to tax land and/or buildings.
Ref: VAT1614A (v2.0) PDF, 212KB, 1 page
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Use form VAT1614A to notify an option to tax your land and/or buildings for VAT purposes.
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 etc.
Certificate to disapply the option to tax buildings for conversion into dwellings etc.
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 VAT 5L to notify HMRC of the specific nature of the land and property supplies you’re making.
Published: 4 April 2014
Updated: 26 January 2015
- 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.