Guidance

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.

• From: HM Revenue & Customs
• Published: 8 December 2022
• Last updated: 10 May 2023 — See all updates

What you will need

Unless you opt to tax a supply of bare land or commercial property, for developing or working on your own land or property, you may be asked for additional information.

You may be asked for third party evidence that you:

• own the land or property
• intend to purchase or acquire the land or property
• have a beneficial interest in the land or property

For example, Land Registry documents or a lease or solicitors correspondence.

You may also be asked for a copy of one of the following:

• the relevant planning application
• the planning permission
• a prior approval notice from the council under permitted development rights

If you do not have this, you can send third party evidence showing your intended activities for the development of land or property. For example, copies of architect’s drawings or pre-application advice.

You may be asked for a copy of any expired planning permission, with evidence to show that either:

• the development started within the permitted time frame
• you have reapplied for planning permission (if applicable)

If you do not give all of the required information, your application will be delayed.

You can choose to give additional evidence or information that shows you are making, or intending to make, taxable supplies of land or property, if you would like HMRC to take it into consideration.

Tell HMRC

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

Once completed, you can save the form as a PDF and attach it to your online application for VAT registration.

Alternatively, you can print and post the form to:

BT VAT
HM Revenue and Customs
BX9 1WR

Published 8 December 2022
Last updated 10 May 2023 + show all updates

1. 10 May 2023

   Welsh translation added.

2. 5 May 2023

   Form VAT5L has been updated so that you can now complete it digitally.

3. 8 December 2022

   First published.