V4.115C Land subject to an option to tax—scope and notification of an option
COVID-19—impact on notification of an option
The outbreak of COVID-19 (coronavirus) has led HMRC to introduce temporary changes to requirements in relation to the notification of an option to tax, most notably the extension of the time limit for notification from 30 to 90 days1. For full details, see V1.405.
Land in relation to which the option has effect2
An option has effect in relation to the particular land specified in the option. 'Land' includes buildings and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land3.
An option in respect of any land or description of land extends to any building constructed or (subject to the exclusion set out under 'voluntary exclusion' described in V4.115A above) to be constructed on the land. Similarly an option made in relation to all or part of a building or planned building has effect in relation to the whole of the building and all the land within its curtilage. Thus, with the exception of the 'voluntary exclusion', it is not possible to make an option in respect of land without also electing in respect of any buildings situated thereon, or vice versa.
The following are regarded as a single building for this purpose4:
• buildings linked internally or by a covered walkway (other than a walkway to which the general public has reasonable access), and
• complexes consisting of a number of units grouped
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