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Continuation of extended deadline for VAT option to tax

Reasons to choose Wilson Browne

HMRC has updated its guidance on notifying it of a decision to exercise the option to tax (option) during the 2019 novel coronavirus disease (COVID-19) pandemic and its general guidance on how to notify it of a decision to exercise the option (using form VAT1614A).

On 14 May 2020, HMRC had announced that the deadline for notifying it of a decision to exercise the option had been temporarily extended to 90 days (rather than the usual 30 days) from the date on which the decision was made. The extended time limit was stated to apply if the decision was made between 15 February 2020 and 31 May 2020.

Under the updated guidance, the extended deadline for notification applies to decisions made between 15 February 2020 and 30 June 2020.

To read the full updated guidance see here  and here

Please note that you should always seek advice form your accountant or specialist tax advisor before making any decisions about opting to tax or otherwise.

Tom Warrender


Tom Warrender


Tom is a Solicitor and Partner with 14 years + experience advising clients in relation to commercial property matters. A Legal 500 recognised lawyer, Tom is a member of SHLA and CRELA, sits on our Board of Management & Heads our Social Housing Team.