Due to the Coronavirus pandemic, HMRC temporarily extended the deadline for notifying of an option to tax on land and buildings to 90 days. This notification extension ended on 31 July 2021. 

When a taxpayer makes an Option to tax election on land and buildings for VAT purposes they must usually notify HMRC within 30 days of the decision.

This 30-day notification deadline was temporarily extended to 90 days, due to Coronavirus, in respect of decisions to opt to tax made between 15 February 2020 and 31 July 2021.

Decisions made to opt to tax land and buildings on or after 1 August 2021 must be notified to HMRC within the usual 30-day time limit.   

Useful guides on this topic

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?

Land & Property VAT (Subscriber guide)
An outline of the VAT treatment of some of the more common supplies of land and property.

Land & Property: Non-residential
This guide considers the VAT treatment of the supply of non-residential property.

External link

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


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