Certificate to disapply the option to tax buildings
Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings.
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Details
Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms
VAT Notice 742A: opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.
VAT1614B - ceasing to be a relevant associate in relation to an option to tax
Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land or buildings.
VAT1614C - revoking an option to tax within 6-month ‘cooling off’ period
Use form VAT1614C for revoking an option to tax land or buildings within 6-month ‘cooling off’ period.
VAT1614A - notification of an option to tax land or build
Certificate to disapply the option to tax buildings for conversion into dwellings.
VAT1614E - notification of a real estate election
Use form VAT1614E to notify real estate election.
VAT1614F - new buildings - exclusion from an option to tax
Use form VAT1614F to exclude from an option to tax new buildings for VAT purposes.
VAT1614G - certificate to disapply the option to tax land sold to housing associations
Use form VAT1614G to disapply the option to tax land sold to housing associations.
VAT1614H - application for permission to opt
Use form VAT1614H to apply for permission to opt land or buildings for VAT purposes.
VAT1614J - revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land or buildings for VAT purposes after 20 years.
VAT: registration - land and property (VAT5L)
Use form VAT5L to notify HMRC of the specific nature of the land and property supplies you’re making.