Option to tax

HMRC stop issuing option to tax notification receipts

13 January 2023| CATEGORIES: Uncategorised| TAGS:

HMRC has advised that from 1 February 2023, it will no longer issue VAT option to tax (OTT) notification receipt letters, nor provide confirmation that an OTT is in place – outside specific circumstances. OTT Notification by e-mail When notifying HMRC of an OTT of land or property by e-mail, HMRC request that the subject line …


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