Summary of option to tax forms

By Tolley
Summary of option to tax forms

The following Value Added Tax guidance note 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.

Please 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). These changes aren’t covered in this guidance note; but for details, see the Tolley Guidance COVID-19 toolkit .


As there are a considerable number of forms relating to the option to tax, a list of the various forms, together with an explanation on when the form should be used, has been provided below. A link to a blank form has also been included.


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