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Use form VAT1614A to tell HMRC of an option to tax land or buildings.
Can you remove an option to tax?
The option to tax can only be revoked in very limited circumstances: within a 6 month cooling off period providing no input tax has been claimed or output tax charged; it is automatically revoked if the 'opter' has no interest in the property after 6 years.
vat 1614a pdf
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