Commentary

BB/20A/03 VAT—option to tax land and property—change of office address for notification of an option

Part V16 Forms and other HMRC material

BB/20A/03 VAT—option to tax land and property—change of office address for notification of an option

BB/20A/03 VAT—option to tax land and property—change of office address for notification of an option

Business Brief, Issue 20. 23 October 2003

In Business Brief 16/03, the postcode for the new Option to Tax office in Glasgow is incorrectly shown. It should be G2 4PZ.

We have also been asked to confirm that options to tax can now be notified by post, by fax or by e-mail. Details as follows: in writing to Option To Tax National Unit, HM Customs & Excise, Portcullis House, 21 India Street, Glasgow, G2 4PZ; by fax to 0141 308 3367; by email to

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