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 VAT1614H (PDF, 44KB)

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Use form VAT1614H to apply for permission to opt your land and/or buildings for VAT purposes

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If you have the following information to hand it will help you complete the form more quickly:

• your VAT registration number - if you have one
• the land registry title number - if you have one
• the total value of exempt supplies relating to the land/buildings in the ten years before the date you wish your option to tax to be effective
• details of any premiums or pre-payments of rent that you've received in relation to the land
• details of your future plans for the land/building including the value of expected supplies over the next ten years
• the expected value of future input tax which will be incurred for the land/buildings
• details of any connected parties who will occupy any part of the land/buildings
• details of anyone who has helped fund the land/buildings and will occupy any part of them

If you want to reclaim pre-option input tax you will also need the following details:

• the supplier's name
• the supplier’s VAT registration number
• invoice dates
• the total cost
• the amount of VAT

Use form VAT1614H to apply for permission to opt land and/or buildings for VAT purposes

Help and guidance relating to this form

Form URL

Notice 742A - Opting to tax land and buildings
Use notice 742A to explain the effect of an option to tax land and/or buildings

Related forms

VAT1614A - Notification of an option to tax land and/or buildings
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/or buildings

VAT1614C - Revoking an option to tax within six month 'cooling off' period
Use Form VAT1614C for revoking an option to tax land and/or buildings within six month 'cooling off' period

VAT1614D - Certificate to disapply the option to tax buildings for conversion into dwellings etc.
Certificate 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
Certificate to disapply the option to tax: Land sold to Housing Associations

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 5L - VAT registration - land and property
Use form VAT 5L to notify HMRC of the specific nature of the land and property supplies you're making.