Amendments made to notifying options to tax land and buildings amid coronavirus (COVID-19)

Amendments made to notifying options to tax land and buildings amid coronavirus (COVID-19)

HM Revenue & Customs (HMRC) have announced temporary changes to the process for notifying an option to tax land and buildings during the coronavirus (COVID-19) pandemic. The time limit for notifying the HMRC of a decision to opt to tax land and buildings, decided between 15 February 2020 and 31 May 2020, has been extended to 90 days from the date the decision to opt was made, as opposed to the usual limit of 30 days. Notifications should be emailed to optiontotaxnationalunit@hmrc.gov.uk.

If you are notifying an option as a business you can submit the form herewith an electronic signature, however supplementary evidence must be emailed to demonstrate that the signature is from an authorised individual.

If you are notifying an option as an agent, you can email the form herewith an electronic signature, however, it must be sent with supplementary evidence demonstrating that the signature is from an authorised individual and that authority has been granted by the business to use the electronic signature.

Source: Changes to notifying an option to tax land and buildings during coronavirus (COVID-19)

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