VAT Notice 742A: opting to tax land and buildings updated

Released 10 October 2017

HMRC have re-issued VAT Notice 742A: opting to tax land and buildings, updated for the new Option to Tax Unit address.

VAT Notice 742A: opting to tax land and buildings explains the effect of an option to tax supplies of land and buildings to assist with the decision whether to exercise that option. The Notice has been updated at section 4.2.3 for the new Option to Tax Unit address:

HM Revenue and Customs
Option to Tax Unit
Ground Floor
Portcullis House
21 India Street
Glasgow
G2 4PZ
Fax to: 03000 529 807

This notice cancels and replaces Notice 742A (March 2017).

View the updated VAT Notice 742A: opting to tax land and buildings.

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