Form

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.

From:
HM Revenue & Customs
Published
5 September 2014
Last updated
18 August 2022 — See all updates

Documents

New buildings - exclusion from an option to tax (VAT1614F)

Ref: VAT1614F

PDF, 98.9 KB, 2 pages

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Details

Use form VAT1614F if you:

  • construct a new building on opted land
  • wish to exclude the new building from the effect of the option on the land

Email HMRC to ask for this form in Welsh (Cymraeg).

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.

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, or buildings.

VAT1614C - revoking an option to tax within 6-month ‘cooling off’ period
Use form VAT1614C for revoking an option to tax land and, or buildings within 6-month ‘cooling off’ period.

VAT1614D - certificate to disapply the option to tax buildings for conversion into dwellings etc
Certificate 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.

VAT1614A - notification of an option to tax land and/or build
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.

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 VAT5L to notify HMRC of the specific nature of the land and property supplies you’re making.

Updates to this page

Published 5 September 2014
Last updated 18 August 2022 + show all updates

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

  2. The address to send the form to has changed.

  3. The address to send the form to has changed.

  4. Form VAT1614F has been updated to include minor style changes.

  5. The address for sending your completed notification has been updated.

  6. First published.

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