You should only complete this form if you want to opt to tax land and or buildings and need HMRC permission.
You’ll need our permission to opt if:
- you’ve made exempt supplies (such as the grant of a lease) of the land or buildings within the 10-year period ending with the date from which you want your option to be effective
- you do not meet any of the automatic permission conditions in paragraph 5.2 VAT Notice 742A: opting to tax land and buildings
Source gov.uk
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