Form: VAT: new buildings – exclusion from an option to tax (VAT1614F)

Use form VAT1614F if you:

• construct a new building on opted land
• wish to exclude the new building from the effect of the option on the land.

Related forms and guidance

Notice 742A – Opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.

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 6 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.

VAT1614A – notification of an option to tax land and/or build
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.

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

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: registration – land and property (VAT5L)
Use form VAT5L to notify HMRC of the specific nature of the land and property supplies you’re making.