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What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
Use form VAT1614A to tell HMRC of an option to tax land or buildings.
Apply to HMRC for permission to opt to tax land or buildings for VAT purposes using form VAT1614H.
Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.
Use certificate VAT1614G to disapply the option to tax land sold to housing associations.
Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.
Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.
Use form VAT1614C to revoke an option to tax land or buildings within the 6-month 'cooling off' period.
Use form VAT1614F to exclude a new building that's been built on land you opted to tax for VAT purposes.
Don’t include personal or financial information like your National Insurance number or credit card details.
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