HMRC Form: Apply for permission to opt to tax land or buildings

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