13 June 2022 
Andrea Marshall, Tax Specialist
Update as at 10/6/22:
Apply for permission to opt to tax land or buildings - The form VAT1614H has been updated.
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HMRC have advised of the following changes.
The temporary change allowing up to 90 days to notify HMRC of a decision to opt to tax has now ended. From 1 August, for an option to be valid you must normally make your notification within 30 days of the decision to opt.
The change allowing options to be notified using electronic signatures has been made permanent subject to the relevant conditions which are detailed in a new paragraph 7.7 in notice 742A.
Please see the links below for more information.
opting to tax land and buildings (see para 7.7)
HMRC has also updated the following forms with a Glasgow address:
VAT1614A Tell HMRC of an option to tax land or buildings. (Please note the link that has been provided does not appear to be working)
VAT1614B Stop being a relevant associate to an option to tax
VAT1614C Revoke an option to tax for VAT purposes within the first 6 months
VAT1614E Tell HMRC about a real estate election
VAT1614F Exclude a new building from an option to tax for VAT purposes
VAT1614H Apply for permission to opt to tax land or buildings (Please note the link that has been provided does not appear to be working)
VAT1614J Revoke an option to tax after 20 years have passed
