Updated: Form updated to address feedback received from customers that had difficulty with some of the questions to reduce errors. Wording improved to overcome the issues
Use form VAT5L to tell HMRC about the specific nature of the land and property supplies you are making, together with the VAT liability of those supplies. HMRC will then be able to verify that you are making some taxable supplies and that you’re entitled to register for VAT.
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Related forms and guidance
VAT Notice 742A: opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.
VAT1614A - notification of an option to tax land and/or build
Use form VAT1614B to cease to be a relevant associate in relation to an option to tax land and/or buildings.
VAT1614H - application for permission to opt
Use form VAT1614H to apply for permission to opt land and/or buildings for VAT purposes.