Revoke an option to tax for VAT purposes within the first 6 months
Use form VAT1614C to revoke an option to tax land or buildings within the 6-month 'cooling off' period.
Documents
Details
You should use form VAT1614C to revoke an option to tax land and buildings for VAT purposes within the 6 month ‘cooling off’ period.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
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.
VAT1614A - notification of an option to tax land and/or build
Use form VAT1614A to notify an option to tax land and/or buildings.
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 and buildings.
VAT1614D - certificate to disapply the option to tax buildings for conversion into dwellings etc
Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings etc.
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 and/or buildings for VAT purposes.
VAT1614J - revoking an option to tax after 20 years
Use form VAT1614J to revoke an option to tax land and/or buildings for VAT purposes after 20 years.
VAT: registration - land and property (VAT5L)
Use form VAT 5L to notify HMRC of the specific nature of the land and property supplies you’re making.
Updates to this page
Published 1 October 2014Last updated 18 August 2022 + show all updates
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The address for sending your completed form and any supporting documents has been updated.
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The address for sending your completed form and any supporting documents has been updated.
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The postal address to send the form to has changed.
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The fax number for the HMRC Option to Tax National Unit has been updated.
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The address for sending your completed form and any supporting documents has been updated.
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First published.