Form

Revoke an option to tax after 20 years have passed

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

Documents

Revoking an option to tax after 20 years (VAT1614J)

Details

Use this form if you want to revoke an option to tax land or buildings where more than 20 years have passed since the option took effect.

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

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 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 or buildings for VAT purposes.

VAT1614A - notification of an option to tax land or build
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 VAT 5L to notify HMRC of the specific nature of the land and property supplies you’re making.

Published 5 September 2014
Last updated 26 April 2018 + show all updates
  1. Form VAT1614J has been updated.
  2. The address for sending your completed form and any supporting documents has been updated.
  3. First published.