Changes to notifying an option to tax (VAT) on land and buildings during the Coronavirus pandemic

HM Revenue & Customs (HMRC) has made temporary changes to the time limit and rules for notifying an option to tax (charge VAT on) land and buildings.

Normally, when notifying HMRC of a decision to opt to tax land and buildings, you usually have 30 days to contact the tax authority either by printing and sending a notification, signed by an authorised person within the business or emailing a scanned copy of the notification.

However, due to the social distancing requirements that remain in place to prevent the spread of the Coronavirus, HMRC has changed the time limit provided – extending it to 90 days from the date the decision to opt was made.

This extension applies to decisions made between 15 February and 31 May 2020. You can email notifications to HMRC by contacting optiontotaxnationalunit@hmrc.gov.uk.

If you are a business sending a notification you can do this by submitting a form, which can be found here, with an electronic signature, as long as you can provide proof that the signature is from a person authorised to make the option on behalf of the business.

This evidence could include emailing the form:

  • with an email from the authorised signatory to the sender within the business, giving authority to use the electronic signature
  • from the authorised signatory with their sign off in the email and the form
  • with an email chain or a scan of correspondence showing the authority given by an authorised signatory.

Similar proof will be required from an agent if you ask them to submit this information on your behalf.

Loading Quotes...

Latest News

10
Jun
Be prepared for changes to VAT penalties and VAT interest charges

Changes to charges and penalties applied to late submission of VAT returns will …
Read more…


10
Jun
Penalties for misuse of Coronavirus Job Retention Scheme

New legislation allows HM Revenue & Customs (HMRC) to recover Coronavirus …
Read more…


Don’t pay more tax
than you need to

Register for our newswire

Our regular Newswire mailings are designed to keep you up to date with the latest industry news and events.

Register here

Client Login
Complete our Client
Satisfaction Survey

Spring Statement 2022

Exactly two years since the first lockdown was announced, the eyes of the public were firmly...

Read full our summary