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 Natasha Heron , please get in touch with her on +44(0)330 024 3200 or email hi@hhllp.co.uk.

Do you need extra information?
Natasha Heron

Natasha is a member of the ICAEW as a qualified auditor and the Chartered Institute of Taxation, specialising in indirect taxes. Natasha has developed a specialism as an adviser on the Stamp Duty Land Tax implications of property transactions.

Contact Natasha at Natasha.Heron@hhllp.co.uk or on 01923 634460