Form: Tell HMRC about an option to tax land and buildings

The format of the form has changed so that you can fill it in online and print it. The form has been updated at section ‘Previous exempt supplies’.

Form VAT1614A has been updated.

Form VAT1614A has been updated.

The temporary change to the time limit for notifying an option to tax has now ended.
The temporary change to allow options to tax to be signed electronically has now been made permanent.

The temporary changes on the rules on notifying an option to tax land and property during coronavirus (COVID-19) have been extended to 31 July 2021.

The temporary changes on the rules on notifying an option to tax land and property during coronavirus (COVID-19) have been extended to 30 June 2021.

The time limit has been extended from the date the decision to opt was made. This now applies to decisions made between 15 February 2020 and 31 March 2021.

We have extended the time limit from the date the decision to opt was made. This now applies to decisions made between 15 February and 30 June 2020.

Form VAT1614A has been updated with a new address to send the form to.

We have made temporary changes to the time limit and to how you notify an option to help businesses during coronavirus (COVID-19). The changes apply to decisions made between 15 February and 31 May 2020.

New version of VAT1614A to update the signature date field.

Notification of an option to tax land and or buildings (VAT1614A) form has been updated.

Form VAT1614A has been updated with a new address for when you want to notify an option to tax.

Form updated due to changes with processing. Some of the applications are now dealt with in a different location than is shown on the previous form so an address update was required. Wording of some questions also revised as a result of feedback from customers, to reduce errors.

First published.