VAT News

VAT options to tax - HMRC clarify correct address for submitting options to tax


Some confusion has arisen over the correct address for taxpayers to send their notifications to opt to tax property interests. Having included the wrong Wolverhampton address in their revised VAT notice 742A and notification form VAT1614 HMRC have now clarified that the correct new address for the National Option to Tax Unit is:

HM Revenue and Customs
Option to Tax National Unit
123 St Vincent Street
G2 5EA

Over the years, case law has been littered with disputes about whether and when options to tax have been properly notified to HMRC, so it is vitally important that taxpayers pay very close attention to this procedure. If a notification has been sent to the incorrect address (as wrongly published by HMRC) it is important to contact HMRC and clarify that the option to tax has been processed in any case or, if not, resubmit the notification to the new address and seek HMRC’s confirmation that the effective date of the option is as originally notified.

The Centurion VAT team is here to help – please contact your usual Centurion VAT team member or use as all of our technical team will see that email and thus be able to respond promptly to your enquiry.

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