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Print and Post Forms
Opting to tax land and buildings: Notification of an option to tax (VAT1614A)
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t save the form but once you’ve completed it you’ll be able to print a copy and post it.
Before you complete this form, we recommend that you read VAT Notice 742A Opting to tax land and buildings, follow the link below.
When to complete this form
Complete this form only to notify your decision to opt to tax land and buildings. If you're completing this form as part of an online application for VAT registration, please attach the completed form to your online application. If you're submitting a postal application, send the completed form and all supporting documents to the address on the `What to do now' page at the end of this form. Please note: HM Revenue and Customs do not need both the VAT1614A and the VAT1614H, only one of the forms will be applicable to your circumstances.
What you'll need
It will help you complete the form more quickly, if you have:
• your VAT registration number (if you have one)
• details of any exempt supplies made of the land or buildings in the 10 years before the date you wish your option to tax to be effective
• the land registry title number (if you have one)
For the option to tax to be valid the relevant form must be signed by an authorised signatory.
For more information about authorised signatories read section 7 of VAT Notice 742A Opting to tax land and buildings, follow the link below.