Stop being a relevant associate to an option to tax
Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.
Documents
Details
Use form VAT1614B to notify or request permission to stop being a relevant associate to an opter. Read VAT Notice 742A if your land and buildings are taxable for VAT purposes.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
Make sure your browser is up to date.
You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
If the form does not open, then contact the online services helpdesks for more help.
Related forms and guidance
Opting to tax land and buildings (VAT Notice 742A)
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to tell HMRC about your decision.
Tell HMRC about an option to tax land and buildings
Use form VAT1614A to tell HMRC of an option to tax land or buildings.
Revoke an option to tax for VAT purposes within the first 6 months
Use form VAT1614C to revoke an option to tax land or buildings within the 6-month ‘cooling off’ period.
Certificate to disapply the option to tax buildings
Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings.
Tell HMRC about a real estate election
Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.
Exclude a new building from an option to tax for VAT purposes
Use form VAT1614F to exclude a new building that’s been built on land you opted to tax for VAT purposes.
Disapply the option to tax land sold to housing associations
Use certificate VAT1614G to disapply the option to tax land sold to housing associations.
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.
Revoke an option to tax after 20 years have passed
Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.
Tell HMRC about land and property supplies you’re making
Notify HMRC of the specific nature of the land and property supplies you’re making using form VAT5L.
Updates to this page
Last updated 3 October 2022 + show all updates
-
The print and post version of form VAT1614B has been removed. A link to HMRC's accessibility statement for online forms has been added.
-
The address for sending your completed form and any supporting documents has been updated.
-
The address for sending your completed form and any supporting documents has been updated.
-
The fax number for sending your completed form and any supporting documents has been updated.
-
The address for sending your completed form and any supporting documents has been updated.
-
First published.