Guidance: Tell HMRC about land and property supplies you’re making

What you will need

Unless you’re opting to tax a supply of bare land or commercial property, for developing or working on your own land or property, you may be asked for additional information.

You may be asked for third party evidence that you:

• own the land or property
• intend to purchase or acquire the land or property
• have a beneficial interest in the land or property

For example, Land Registry documents or a lease or solicitors correspondence.

You may be asked for a copy of one of the following:

• the relevant planning application
• the planning permission
• a prior approval notice from the council under permitted development rights

If you do not have this, you can send third party evidence showing your intended activities for the development of land or property. For example, copies of architect’s drawings or pre-application advice.

You may be asked for a copy of any expired planning permission, with evidence to show that either:

• the development started within the permitted time frame
• you have reapplied for planning permission (if applicable)

If you do not give all of the required information with your completed VAT5L, your application will be delayed.

You can choose to give additional evidence or information that shows you are making, or intending to make, taxable supplies of land or property, if you would like HMRC to take it into consideration.

How to complete the form

1. Download and save the form on your computer. If you use Windows, right click on the form link and select ‘Save target as’ or ‘Save link as’. If you use Mac, right click on the form link and select ‘Save linked file as’.

2. Open the form using the the latest free version of Adobe Reader.

3. Fill in the form on-screen.

If the form does not load, review your settings and make sure Adobe Reader is set as the default program for opening PDF documents.

Notify HMRC of the specific nature of land and property supplies (VAT5L)

PDF, 201 KB, 1 page

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Email HMRC to ask for this form in Welsh (Cymraeg).