Notifying HMRC of a decision to opt to tax land and buildings
is normally required within 30 days, either in writing or by sending a scanned
copy by email. HMRC has temporarily extended the time limit to 90 days from the
date the decision to opt was made. The change applies to decisions made between
15 February and 31 May 2020 and is confirmed in new HMRC guidance Changes
to notifying an option to tax land and buildings during coronavirus (Covid-19).
Notifying HMRC of a decision to opt to tax land and buildings
is normally required within 30 days, either in writing or by sending a scanned
copy by email. HMRC has temporarily extended the time limit to 90 days from the
date the decision to opt was made. The change applies to decisions made between
15 February and 31 May 2020 and is confirmed in new HMRC guidance Changes
to notifying an option to tax land and buildings during coronavirus (Covid-19).
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