VAT: option to tax

Email

Email HMRC with a question about opting to tax land or buildings for VAT purposes

Phone

Call HMRC for help on opting to tax land or buildings for VAT purposes.

You’ll need your:

  • VAT registration number
  • postcode

You can also find information about your VAT account in your business tax account.

Telephone:
0300 200 3700

Opening times:

Our phone line opening hours are:

Monday to Friday: 8am to 6pm

Closed weekends and bank holidays.

Opening times over Christmas and New Year

  • Monday 23 December: 8am to 6pm
  • Tuesday 24 December: 8am to 4pm
  • Wednesday 25 December to Thursday 26 December: closed
  • Friday 27 December: 8am to 6pm
  • Saturday 28 to Sunday 29 December: closed
  • Monday 30 December to Tuesday 31 December: 8am to 6pm
  • Wednesday 1 January: closed
  • Thursday 2 January: 8am to 6pm

Find out about call charges

Post

Write to HMRC about opting to tax if you’re unable to send an email.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

BT VAT
HM Revenue and Customs
BX9 1WR
United Kingdom