Tell HMRC about an option to tax land and buildings

To help businesses during COVID-19 HMRC made a temporary change to the time limit for notifying an option. The change applied to decisions made between 15 February 2020 and 31 July 2021. This temporary change ended on 31 July 2021.

HMRC also allowed options to be signed electronically subject to providing supplementary evidence. This change has now been made permanent.

Check the changes to the time limit and how you notify an option to tax land and buildings (https://www.gov.uk/guidance/changes-to-notifying-an-option-to-tax-land-and-buildings-during-coronavirus-covid-19).

Form VAT1614A has now been updated. You should only complete this form to notify HMRC of your decision to opt to tax land and or buildings.

See:  Tell HMRC about an option to tax land and buildings - GOV.UK (https://www.gov.uk/government/publications/vat-notification-of-an-option-to-tax-land-andor-buildings-vat1614a)