Form

VAT: revoking an option to tax within first 6 months (VAT1614C)

Use this form for revoking an option to tax land or buildings within the 6-month 'cooling off' period.

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Use form VAT1614C, ‘Opting to tax land and buildings’ to revoke your option to tax your land and buildings for VAT purposes within the 6-month ‘cooling off’ period.

VAT Notice 742A: opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.

VAT1614A - notification of an option to tax land and/or build
Use form VAT1614A to notify 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 buildings.

VAT1614D - certificate to disapply the option to tax buildings for conversion into dwellings etc.
Use form VAT1614D 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
Use form VAT1614G 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 1 October 2014
Last updated 6 October 2017 + full page history
  1. The address for sending your completed form and any supporting documents has been updated.
  2. First published.