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HMRC internal manual

VAT Land and Property

Option to tax: belated notification of an option to tax: introduction

Normally, written notification should be sent to HMRC within 30 days of the decision to opt. However, HMRC has the discretion to accept notification outside of the normal 30 day time limit (belated notification).

While the law gives HMRC the discretion to accept a belated notification of an option to tax decision that has already been made, it does not allow a person to make a retrospective option to tax (in other words, a person cannot decide today to opt with effect from an earlier date). The earliest date that an option can take effect is the date the decision to opt is made.