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Read time: 4 minutes
Last updated: 25 Mar 2021
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Further relaxations to the notification period for opting to tax land and buildings for VAT

HMRC have relaxed the notification dates for making the option to tax on non-residential land and buildings.

If you decide to opt to tax a building, you are normally required to notify HMRC of that option within 30 days of the decision by either:

  • Printing and sending the notification, signed by an authorised person within the business; or
  • Emailing a scanned copy of the signed notification.

Due to COVID-19 social distancing, these rules became difficult to follow, so HMRC have temporarily changed the timing of notification and submission of the forms. 

The relaxations:

  • Decisions to opt to tax made between 15 February 2020 and 30 June 2021 only need to be notified to HMRC within 90 days of the decision being made.
  • Forms can be submitted with an electronic signature as long as you provide evidence that the signature is from a person authorised to make the option on behalf of the business.
  • Evidence can be in the form of an email from the authorised signatory or an email chain showing consent for the option. 
  • Tax Agents need to send evidence that they have authority from the business (such as a scanned letter of authority) and the signatory is authorised to make the option.
  • This was initially extended to allow such options to be notified by the end of June 2020, and later extended to the end of October 2020. In January 2021 the notification period was extended to the end of March 2021, and on 19 March 2021 to 30 June 2021.

All forms and notifications should be sent via email to optiontotaxnationalunit@hmrc.gov.uk

About the author

Linda Skilbeck

+44 (0)20 8037 3114
skilbeckl@buzzacott.co.uk
LinkedIn

If you decide to opt to tax a building, you are normally required to notify HMRC of that option within 30 days of the decision by either:

  • Printing and sending the notification, signed by an authorised person within the business; or
  • Emailing a scanned copy of the signed notification.

Due to COVID-19 social distancing, these rules became difficult to follow, so HMRC have temporarily changed the timing of notification and submission of the forms. 

The relaxations:

  • Decisions to opt to tax made between 15 February 2020 and 30 June 2021 only need to be notified to HMRC within 90 days of the decision being made.
  • Forms can be submitted with an electronic signature as long as you provide evidence that the signature is from a person authorised to make the option on behalf of the business.
  • Evidence can be in the form of an email from the authorised signatory or an email chain showing consent for the option. 
  • Tax Agents need to send evidence that they have authority from the business (such as a scanned letter of authority) and the signatory is authorised to make the option.
  • This was initially extended to allow such options to be notified by the end of June 2020, and later extended to the end of October 2020. In January 2021 the notification period was extended to the end of March 2021, and on 19 March 2021 to 30 June 2021.

All forms and notifications should be sent via email to optiontotaxnationalunit@hmrc.gov.uk

Get in touch

For more information on the above or for VAT advice tailored to your organisation, please get in touch with Linda Skilbeck or fill out the form below.

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