If you are notifying us of a decision to opt to tax land and buildings, you are normally required to notify us within 30 days by either:
Social distancing in response to coronavirus has made these rules challenging to follow. We have temporarily changed the rules to help businesses and agents.
Changes to the time limit
We have temporarily extended the time limit to 90 days from the date the decision to opt was made.
This applies to decisions made between 15 February and 30 June 2020.
You can email notifications to email@example.com.
If you are notifying an option as a business
You can submit the form with an electronic signature but we need evidence that the signature is from a person authorised to make the option on behalf of the business.
Examples of supplementary evidence include emailing the form:
If you are notifying an option as an agent
If you are an agent notifying us that your customer has made a decision to opt and you email the form with an electronic signature, you need to send us proof that:
Examples include emailing the form:
Find out more about opting to tax land and buildings.
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