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Use form VAT1614D to disapply the option to tax buildings for conversion into dwellings. Email HMRC to ask for this form in Welsh (Cymraeg).
What is a VAT1614A form?
Use form VAT1614A to tell HMRC of an option to tax land or buildings.
What is a VAT5L form?
Details. Use form VAT5L to tell HMRC about the specific nature of the land and property supplies you're making. If you do not give all of the information with your completed VAT5L, your application will be delayed. Email HMRC to ask for this form in Welsh (Cymraeg).
What is an option to tax document?
The option to tax ('OTT') allows a business to charge VAT on the sale or rental of non-residential property, or in other words, to make a taxable supply from what otherwise would be a VAT exempt supply, allowing additional VAT recovery on costs than would be the case.
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