Option to tax backlog

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

Call +44 (0)330 024 3200 and discover how we can help you.

For the purposes of VAT, the term ‘land’ includes any buildings or structures permanently affixed to it. Once a taxpayer has Opted to Tax (“OTT”) its supplies in relation to the land or buildings will normally be standard-rated and it can usually recover VAT incurred in making those supplies.

HMRC’s OTT department are experiencing significant delays in issuing certificates. To streamline the system HMRC are now offering to issue electronic copies provided the following statements are included in an email request:

You understand and accept the risks associated with corresponding via email and

You are content for HMRC to send this sensitive information to you via email

Plus confirmation of the email address and to whom you would like it addressed.

Option to Tax can be a complex area. Everyone’s situation is different and getting advice that is tailored to your unique situation can ensure that your affairs are as efficient as possible. We offer a free initial consultation, so if you would like to speak to Beverley Wood , please get in touch with her on +441908713880 or email hi@hhllp.co.uk.

Do you need extra information?

Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at ruth.corkin@hhllp.co.uk or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London