Form

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.

Documents

Opting to tax land and buildings — notification of a real estate election (VAT1614E)

Read the accessibility statement for HMRC forms

Details

Use form VAT1614E for notification of a real estate election for land or buildings that are taxable for VAT purposes.

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

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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.

Stop being a relevant associate to an option to tax
Find out how to stop being a relevant associate of an option to tax land or buildings using form VAT1614B.

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.

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 cancel 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

Published 12 September 2014
Last updated 3 October 2022
  1. The print and post version of form VAT1614E has been removed. A link to HMRC's accessibility statement for online forms has been added.

  2. The address to send the form VAT1614E has been updated

  3. The address to send the form has been updated..

  4. The form VAT1614E has been updated with a new fax number.

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

  6. First published.

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