Summary of option to tax forms

Produced by Tolley
Summary of option to tax forms

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Summary of option to tax forms
  • Forms
  • Previous exempt supplies

This guidance note provides a summary of the different option to tax forms that exist.

Note that HMRC has made some temporary changes to notifying an option to tax during the COVID-19 (coronavirus) outbreak (notably extending the deadline for notification from 30 to 90 days). For more details see the Coronavirus (COVID-19) and VAT - further VAT consequences guidance note.

Forms

As there are a considerable number of forms relating to the option to tax,

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