Business tax – form

VAT: registration - land and property (VAT5L)

Use form VAT5L to notify HM Revenue and Cusoms (HMRC) of the specific nature of the land and property supplies you're making.

Document

Detail

Use form VAT5L to tell HMRC about the specific nature of the land and property supplies you are making, together with the VAT liability of those supplies. HMRC will then be able to verify that you are making some taxable supplies and that you’re entitled to register for VAT.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:

  • whatever browser you are using, 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
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

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 VAT1614B to cease to be a relevant associate in relation to an option to tax land and/or buildings.

VAT1614H - application for permission to opt
Use form VAT1614H to apply for permission to opt land and/or buildings for VAT purposes.