Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Land and Property

VATLP22300 · Option to tax: supplies not affected by an option

  • VATLP22310 · Introduction
  • VATLP22320 · Buildings to be used solely for relevant charitable purpose
  • VATLP22330 · Land sold to a relevant housing association
  • VATLP22340 · Buildings used for both commercial and residential purposes
  • VATLP22345 · Land or buildings affected by anti-avoidance measures
  1. Option to tax: supplies not affected by an option: contents
  2. Option to tax: supplies not affected by an option: introduction

VATLP22310 | Option to tax: supplies not affected by an option: introduction

From HM Revenue & Customs · VAT Land and Property

Section 3 of Notice 742A Opting to tax land and buildings contains guidance on all the circumstances under which a supply will not be affected by an option to tax.

You should read that section before reading the guidance below, which provides additional information on some areas where appropriate.

Next
PrivacyTerms