HMRC have announced that they are extending the deadline for notifying them about an option to tax land and buildings to 90 days due to the coronavirus pandemic.

When a taxpayer makes an option to tax land and buildings for VAT purposes they must notify HMRC of this decision within 30 days. The extension to the time limit applies to decisions made between 15 February and 31 March 2021, extended from 30 June and 31 October 2020.

HMRC are asking for an option to tax notifications to be emailed to them at:This email address is being protected from spambots. You need JavaScript enabled to view it..

Links to our guides

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19. 

Opting to tax land and property (subscriber)
What is an option to tax? What do I need to do to opt to tax? What happens if I buy an opted property?

External link

Guidance: Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)

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