What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to tell HMRC about your decision.

To help businesses during coronavirus (COVID-19) we have made temporary changes to the time limit and how you notify an option to tax.

This guidance will be updated when this change ends.

1. Overview

Paragraphs 2.7.5, 3.4.2, 3.6.2, 5.6, 6.3.6, 6.3.8, 8.1.4, 8.1.6, 8.3.4, 8.3.7 and 14.9 have text which has force of law under Schedule 10 of the VAT Act 1994.

Sections A–L in paragraphs 2.7.2, 3.4.3, 3.6.3, 5.2, 6.3.5, 8.1.2, 8.3.3, 13.8.6, 13.9.1, 14.8.3 and 14.9 and 14.12 also have text which has force of law.

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