Form: VAT: revoking an option to tax within first 6 months (VAT1614C)

Updated: The address for sending your completed form and any supporting documents has been updated.

Use form VAT1614C, ‘Opting to tax land and buildings’ to revoke your option to tax your land and buildings for VAT purposes within the 6-month ‘cooling off’ period.

VAT Notice 742A: opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.

VAT1614A – notification of an option to tax land and/or build
Use form VAT1614A to notify an option to tax land and/or buildings.

VAT1614B – ceasing to be a relevant associate in relation to an option to tax
Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land and buildings.

VAT1614D – certificate to disapply the option to tax buildings for conversion into dwellings etc.
Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings etc.

VAT1614E – notification of a real estate election
Use form VAT1614E to notify real estate election.

VAT1614F – new buildings – exclusion from an option to tax
Use form VAT1614F to exclude from an option to tax new buildings for VAT purposes.

VAT1614G – certificate to disapply the option to tax land sold to housing associations
Use form VAT1614G to disapply the option to tax land sold to housing associations.

VAT1614H – application for permission to opt
Use form VAT1614H to apply for permission to opt land and/or buildings for VAT purposes.

VAT1614J – revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land and/or buildings for VAT purposes after 20 years.

VAT: registration – land and property (VAT5L)
Use form VAT 5L to notify HMRC of the specific nature of the land and property supplies you’re making.

Source: HMRC