Apply for permission to opt to tax land or buildings
Apply to HMRC for permission to opt to tax land or buildings for VAT purposes using form VAT1614H.
Documents
Details
You should only complete this form if you want to opt to tax land and or buildings and need HMRC permission.
You’ll need our permission to opt if:
- you’ve made exempt supplies (such as the grant of a lease) of the land or buildings within the 10-year period ending with the date from which you want your option to be effective
- you do not meet any of the automatic permission conditions in paragraph 5.2 VAT Notice 742A: opting to tax land and buildings
Email HMRC to ask for this form in Welsh (Cymraeg).
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Related forms and guidance
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 buildings
Use form VAT1614A to notify an option to tax land or buildings for VAT purposes.
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 or buildings.
VAT1614C - revoking an option to tax within 6 month ‘cooling off’ period
Use form VAT1614C for revoking an option to tax land or buildings within 6-month ‘cooling off’ period.
VAT1614D - certificate to disapply the option to tax buildings for conversion into dwellings or relevant residential purpose buildings
Certificate to disapply the option to tax buildings for conversion into dwellings or relevant residential purpose buildings.
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
Certificate to disapply the option to tax: land sold to housing associations.
VAT1614J - revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land 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.
Updates to this page
Last updated 10 June 2022 + show all updates
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The form VAT1614H has been updated.
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Form VAT1614H has been updated.
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The return address on the VAT1614H form has been updated.
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Form VAT1614H has been updated with a new address to send your application for permission to opt to tax.
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Form VAT1614H has been updated with the new address to send your application for permission to opt to tax.
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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.
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First published.