Summary of option to tax forms

Produced by Tolley

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

Summary of option to tax forms

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

Forms

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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