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HMRC internal manual

VAT Land and Property

HM Revenue & Customs
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Option to tax: what is the relevant UK legislation?

Part 1 of Schedule 10 to the Value Added Tax Act 1994 covers the option to tax and gives HMRC the power to introduce tertiary legislation for certain specific purposes.

Several areas of Notice 742A Opting to tax land and buildings have the force of law, as do all option to tax forms and certificates in the “VAT 1614” series with the exception of VAT 1614A - notification of the option to tax. Details can be found in Notice 742A. All forms and certificates can be downloaded from .