Form

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.

From:
HM Revenue & Customs
Published
5 September 2014
Last updated
7 November 2023 — See all updates

Documents

Revoke an option to tax after 20 years using a print and post form

Ref: VAT1614J

PDF, 107 KB, 2 pages

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Details

Use this form if you want to revoke an option to tax land or buildings where more than 20 years have passed since the option took effect.

Opting to tax land and buildings (VAT Notice 742A)
Read VAT Notice 742A to find out the effect of an option to tax land or buildings.

Tell HMRC about an option to tax land and buildings
Use form VAT1614A to tell HMRC about an option to tax land or buildings for VAT purposes.

Stop being a relevant associate to an option to tax
Use form VAT1614B to stop being a relevant associate in relation to 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 6-month ‘cooling off’ period.

Disapply the option to tax buildings
Use certificate VAT1614D to disapply the option to tax buildings for conversion into dwellings.

Tell HMRC about a real estate election
Use form VAT1614E to tell HMRC about a real estate election.

Exclude a new building from an option to tax for VAT purposes
Use form VAT1614F to exclude new buildings from an option 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
Use form VAT1614H to apply for permission to opt to tax land or buildings for VAT purposes.

Tell HMRC about land and property supplies you’re making
Use form VAT 5L 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 7 November 2023 + show all updates

  1. Added translation

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

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

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

  5. Form VAT1614J has been updated.

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

  7. First published.

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